COMPILATION 


OF  THE 


ASSESSMENT  LAWS 

OF  WISCONSIN. 


IN  FORCE  MAY  8,  1899. 


COMPILED  AND  PUBLISHED  UNDER  DIRECTION  OF 

WILLIAM  LL  FROEHLICH, 


Secretary  of  State. 


MADISON,  WISCONSIN: 

Democrat  Printing  Company,  State  Printer 
1899 


TO  ASSESSORS. 


The  legislature  of  1899  made  several  important  changes  in 
the  law  governing  the  assessment  of  property.  Among  these 
is  the  repeal  of  the  special  method  of  assessing  steamboats, 
vessels  and  other  water-craft;  the  inauguration  of  a new 
method  for  the  taxation  of  express,  sleeping  car,  freight 
line  and  equipment  companies,  which  exempts  their  prop- 
erty from  the  usual  method  of  taxation;  provision  is  made 
for  assessing  personal  property  omitted  from  assessments 
in  any  of  the  three  next  previous  years,  and  also  for  assessing 
ice  cut  and  stored  for  use,  sale  or  shipment.  Other  changes 
will  be  discovered  by  a careful  reading  of  the  following 
pages. 

Especial  attention  is  directed  to  the  provisions  of  law 
concerning  the  collection  and  return  of  statistics  of  taxa- 
tion and  public  indebtedness.  The  establishment  of  a state 
board  of  commissioners  of  taxation  adds  to  the  importance 
of  this  subject.  In  order  that  that  board  may  accomplish 
the  objects  of  its  creation  it  must  have  the  co-operation  of 
local  officers  in  collecting  the:,  information  upon  which  its 

vestigations  are  to  be  made. 


The  delay  in  furnishing  this  compilation  is  solely  owing 
to  the  fact  that  the  legislature  did  not  adjourn  until  the 
^ fourth  of  May. 

0 Madison,  Wis.,  May  8,  1899. 


P 

b 


Secretary  of  State . 


Digitized  by  the  Internet  Archive 
in  2017  with  funding  from 

University  of  Illinois  Urbana-Champaign  Alternates 


https://archive.org/details/compilationofassOOfroe 


COMPILATION 


OF  THE 


ASSESSMENT  LAWS 

\ 

OF 

WISCONSIN. 


In  force  May  6,  1899. 


OF  THE  ASSESSMENT  OF  TAXES. 

Section  1080,  Statutes  of  1898.  The  valua-  valuation  of 
tion  of  property  for  taxation  and  the  assessment  Pr°Perty* 
and  collection  of  taxes  in  all  the  towns,  cities  and 
villages  of  this  state  shall  be  made  according  to 
the  provisions  of  this  title,1  unless  otherwise 
specially  provided,  by  the  proper  officers  elected 
or  appointed  therein  pursuant  to  law.  If  no  pro-  Assessors  in 
vision  be  otherwise  made  therefor  there  shall  be  °i]}|Je?.d 
elected  at  the  annual  charter  election  one  assessor  §u  wis.,  550. 
for  each  ward  of  a city  or  village  authorized  to 
assess  and  collect  taxes  independently  of  the  town. 

When  there  shall  be  in  any  town,  ward,  village  Boards  of 
or  city,  constituting  a single  assessment  district,  acftogether. 
more  than  one  assessor,  the  assessors  therein 
shall,  in  the  discharge  of  their  official  duties,  act 
together  as  an  assessment  board,  and  the  con- 
currence of  a majority  of  such  board  shall  be 
necessary  to  determine  any  matter  upon  which 
they  are  required  to  act.  The  term  assessor  as 
used  in  this  chapter2  is  intended  to  embrace  such 
board  of  assessors. 


1 Title  13,  Statutes  of  1898. 

2 Chapter  48,  Statutes  of  1898. 


6 


ASSESSMENT  LAWS. 


Definition  of 

assessment 

district. 

54  Wis.  114. 

56  id.  590,  610. 
53  id.  324. 


Secretary  of 
state  to  pre- 
scribe forms 
for  assessment 
roll,  etc. 


County  clerk 
to  furnish 
rolls. 


Assessment, 
when  to  be 
made. 

57  Wis.  137. 
63  id.  78. 

65  id.  476. 

66  id.  290. 


All  non- 
exempt 
property ; 
swamp  lands. 


Section  1031,  Statutes  of  1893.  The  term  “as- 
sessment district  ” is  used  to  designate  any  sub- 
division of  territory,  whether  the  whole  or  any 
part  of  any  municipality,  in  which  by  law  a sep- 
arate assessment  of  taxable  property  is  made  by 
an  assessor  or  assessors  elected  or  appointed 
therefor. 

Section  1032,  Statutes  of  1898,  as  amended  by 
chapter  171,  laws  of  1899.  The  secretary  of  state 
shall  prescribe  and  furnish  to  the  several  county 
clerks,  forms  for  the  assessment  rolls,  tax  rolls, 
blanks  and  returns,  required  for  the  due  execu- 
tion of  the  provisions  of  this  chapter.  Every 
county  clerk  shall,  at  the  expense  of  the  county, 
annually  procure  to  be  prepared  according  to 
such  prescribed  forms  and  furnish  to  each 
assessor  in  the  county,  in  due  season  for  use,  an 
assessment  roll,  and  to  each  town  clerk  a tax 
roll,  and  all  other  books,  blanks,  and  papers 
necessary  to  be  used  by  such  assessors,  town  and 
village  clerks  and  treasurers,  in  the  discharge  of 
their  duties  under  this  chapter.1 

Section  1033,  Statutes  of  1898.  The  assessor 
of  each  assessment  district  shall  begin  on  the 
first  day  of  May  in  each  year,  or  as  soon  there- 
after as  practicable,  and  proceed  to  make  an  as- 
sessment of  all  the  real  and  personal  property 
liable  to  taxation  in  such  district.  All  personal 
property  shall  be  assessed  as  of  the  first  day  of 
May  in  such  year  except  as  provided  in  section 
1040. 2 Real  property  may  be  assessed  at  any 
time  between  the  first  day  of  May  and  the  time 
of  the  sitting  of  the  board  of  review  for  such 
district. 

WHAT  TO  BE  ASSESSED.3 

Section  1034,  Statutes  of  1898.  Taxes  shall  be 
levied  upon  all  property  in  this  state  except  such 


1 Ch.  48,  Statutes  of  1898. 

2 Page  18. 

3 Assessments  in  Cities  Organized  Under  the  General  Charter. 
Chapter  211,  laws  of  1899,  provides  that,  as  to  cities  organized  and  gov- 
erned under  the  general  charter  law,  “ all  prope’rty  in  the  city  subject  to 
taxation  under  these  statutes  ” [the  act  amends  sec.  ^25-136,  statutes  of 
189']  “ shall  be  subject  to  taxation  for  all  purposes  authorized  by  this 
chapter;”  the  amended  section  being  a part  of  chapter  40a  of  the  stat- 
utes of  1898. 

Section  925-137,  statutes  of  1898,  provides  as  follows : “ The  assessor  or 
assessors  elected  or  appointed  under  this  chapter  [Ch.  40a]  shall,  within 
the  time  and  in  the  manner  prescribed  by  law  for  making  the  assessment 
of  property  for  taxation  under  these  statutes,  make  an  accurate  as?»ess- 
ment  of  all  property  in  the  city  subject  to  taxation:  provided,  that  in 
cities  of  the  first  class  the  tax  commissioner  shall  perform  such  duties  In 


ASSESSMENT  LAWS. 


7 


as  is  exempted  therefrom.  All  swamp  and  over' 
flowed  lands  which  have  been  or  may  be.  con- 
tracted for  sale  by  any  county  board  or  commis- 
sioners pursuant  to  Jaw  shall  be  assessed,  and 
taxes  thereon  collected  as  in  other  cases. 

90  id.  550 ; 94  id.  587. 

Section  1035,  Statutes  of  1898.  The  terms 
real  property,  ” “ real  estate  ” and  “ land,  ” when 
used  in  this  title,  shall  include  not  only  the  land 
itself,  but  all  buildings,  fixtures,  improvements, 
rights  and  privileges  appertaining  thereto. 

Section  1036,  Statutes  of  1898,  as  amended  by 
section  1,  chapter  346,  laws  of  1899.  The  term 
personal  property  ” as  used  in  this  title  shall  be 
construed  to  mean  and  include  toll  bridges,  saw 
logs,  timber  and  lumber,  either  upon  land  or 
afloat;  steamboats,  ships  and  other  vessels, 
whether  at  home  or  abroad;  buildings  upon  leased 
lands,  if  such  buildings  have  not  been  included 
in  the  assessment  of  the  land  on  which  they  are 
erected;  ferry-boats,  including  the  franchise  for 
running  the  same;  ice  cut  and  stored  for  use,  sale 
or  shipment;  all  debts  due  from  solvent  debtors, 
whether  on  account,  note,  contract,  bond,  mort- 
gage or  other  security,  or  whether  such  debts 
are  due  or  to  become  due;  and  all  goods,  wares, 
merchandise,  chattels,  moneys  and  effects,  of  any 
nature  or  description,  having  any  real  or  market- 
able value,  and  not  included  in  the  term  real 
property  as  above  defined. 

Section  1037,  Statutes  of  1898.  The  improve- 
ments on  all  lands  situated  in  this  state  which 
shall  have  been  entered  under  the  provisions  of 
the  act  of  congress  entitled  “An  act  to  secure 
homesteads  to  actual  settlers  on  the  public  do- 
main,” approved  May  twentieth,  one  thousand 
eight  hundred  and  sixty- two,  and  which  shall  be 
actually  occupied  and  improved  by  the  person 


40  Wis.  242; 

11  id.  1,  470; 

14  id.  618 : 

16  id.  185 
19 id.  615 
65  id.  473 
71  id.  103 
73  id.  316 : 

81  id.  559; 

“Real  prop- 
erty” and 
“land,”  terms 
defined. 

34  Wis.  154 ; 

48  id.  115,  163 ; 
64  id.  579 ; 

82  Wis.  322 ; 

90  Wis.  550,  566. 

“Personal 
property,” 
term  defined. 

3 Pin.  267. 

92  Wis.  236,  241. 
90  Wis.  550. 

73  Wis.  316. 

89  Wis.  351. 

92  Wis.  236. 


Improvements 
on  homestead 
entries  under 
U.  S.  laws, 
how  taxed. 

29  Wis.  599. 

65  Wis  98. 


relation  to  the  assessment  of  property  for  taxation  as  may  be  prescribed 
by  the  council ; and  provided  further,  that  the  assessment  roll  for  the  en- 
tire city  or  the  roll  for  each  ward  of  the  city  shall  be  made  as  the  council 
may  direct.” 

And  section  925-138  as  follows : “ When  the  assessment  roll  or  rolls  shall 
have  been  completed  in  cities  of  the  first  class  the  same  shall  be  delivered 
to  the  tax  commissioner,  and  in  all  other  cities  to  the  city  clerk,  who 
shall  thereupon  give  notice  by  publication  in  the  official  paper  of  the  city 
for  ten  days  that  on  a certain  day  or  days  therein  named  said  assessment 
roll  or  rolls  will  be  open  for  examination  by  the  taxable  inhabitants, 
which  said  notice  may  assign  a day  or  days  certain  for  each  ward,  where 
there  are  separate  assessment  rolls  for  such  wards,  for  the  inspection  of 
such  rolls.  On  such  examination  the  tax  commissioner,  assessor  or  as- 
sessors may  make  such  changes  as  may  be  necessary  to  perfect  the  assess- 
ment roll  or  rolls,  and  after  the  corrections  are  made  the  said  roll  or  rolls 
shall  ba  submitted  by  the  tax  commissioner  or  city  clerk  to  the  board  of 
review.” 


8 


ASSESSMENT  LAWS. 


Assessment  of 
franchises, 
poles,  pipes, 
etc.,  of  water 
works  plant, 
electric  light- 
ing plant,  gas 
lighting  plant. 

81  Wis.  560. 

82  id.  322. 

90  id.  550. 


Nature|of 
property . 


Assessment  of 
property  in 
more  than  one 
municipality. 


so  entering  the  same  or  his  heirs,  shall  be  sub- 
ject to  taxation,  and  such  improvements  shall  be 
assessed  as  personal  property.  All  taxes  levied 
thereon  shall  be  collected  out  of  the  personal 
property  of  the  occupant  of  such  lands  and  in  no 
other  manner. 

Section  1037a,  Statutes  of  1898,  as  amended 
by  chapter  283,  laws  of  1899.  The  hydrants, 
pipes,  meters  and  other  fixtures  and  appurte- 
nances used  for  the  supply  and  distribution  of 
water  in  connection  with  any  water  works  plant 
not  owned  or  operated  by  any  municipality,  all 
poles,  wires,  insulators,  transformers  or  trans- 
muters,  meters,  pipes  and  other  property  or  ap- 
purtenances used  in  connection  with  any  electric 
lighting  plant  not  owned  or  operated  by  any 
municipality,  and  all  gas  pipes,  meters  and  other 
property  and  appurtenances  used  in  connection 
with  any  gas  lighting  plant  not  owned 
or  operated  by  any  municipality,  together 
with  all  real  estate  owned  or  used  by 
the  person  or  corporation  engaged  in 
such  business  and  necessary  to  the  prosecution 
thereof,  shall  be  deemed  personal  property  for 
the  purpose  of  taxation  and  shall  be  assessed  in 
the  assessment  district  where  the  principal  office 
or  place  of  business  of  the  person  or  corporation 
owning  or  operating  such  plant  is  situated,  if 
any,  otherwise  in  the  district  where  the  pumping 
station,  pressure  plant,  generator  or  producing 
plant  may  be  located.  If  any  such  plant  be 
owned  or  operated  by  a person  or  corporation, 
other  than  the  local  municipality,  the  corporate 
franchises  and  the  franchise  to  operate  or  main- 
tain such  plant,  and  to  distribute  and  supply 
water  or  light,  and  occupy  public  streets,  alleys 
or  grounds  with  mains,  pipes,  poles,  wires  and 
other  like  property,  shall  be  deemed  personal 
property  for  the  purpose  of  taxation,  and  shall 
be  assessed  together  with  such  real  estate  and 
such  other  personal  property  in  such  assessment 
district,  as  a single  item,  valued  and  assessed  to- 
gether. If  any  such  person'  or  corporation  be 
carrying  on  any  such  business,  or  have  his  or 
its  property  in  one  or  more  municipalities  or 
school  districts,  the  assessors  of  such  municipal- 
ities shall  meet,  assess  all  the  property  of  such 
person  or  corporation  and  extend  on  the  assess- 


ASSESSMENT  LAWS. 


9' 


ment  rolls  of  their  respective  municipalities,  the 
proportion  of  the  assessed  valuation  thereof 
properly  belonging  to  each  such  municipality  and 
school  district.  The  proportion  shall  be  ascer-  Collection  and 
tained  by  the  length  of  such  mains,  pipes,  poles  oFtax!lonmenfc 
or  wires,  including  all  such  as  extend  into  any 
building,  hydrant,  light  or  signal,  adding  to  the 
proportion  allowed  to  each  municipality  and  each 
school  district,  the  value  of  any  real  estate  so 
used  or  owned  by  such  person  or  corporation 
within  its  limits,  so  that  each  municipality  shall 
have  placed  upon  its  assessment  rolls,  the  full 
assessed  valuation  of  all  the  property  of  such 
person  or  corporation  situated  within  its  limits, 
and  the  amount  within  the  limits  of  each  school 
district  in  such  municipality.  The  treasurer  of 
the  town,  city,  or  village  containing  the  princi- 
pal office  or  place  of  business  of  such  person  or 
corporation,  or  in  case  there  be  none,  then  the 
treasurer  of  the  town,  village  or  city  containing 
the  pumping  station,  pressure  plant,  generator 
or  producing  plant,  shall  collect  said  taxes  and 
when  collected  the  same  shall  be  paid  over  to 
the  treasurer  of  any  other  town,  village,  school 
district  or  city  in  the  proportions  hereinbefore 
mentioned,  and  such  treasurer  shall  be  liable  for 
the  money  so  collected  as  in  other  cases.  In 
case  of  the  non  payment  of  such  taxes,  the  same 
shall  be  collected  as  personal  property  taxes  are 
collected,  and  upon  a judgment  being  rendered 
therefor  and  execution  issued  out  of  a court  of 
record  and  returned  unsatisfied,  any  appropriate 
remedy  by  creditor’s  suit  or  otherwise  may  be 
had,  including  the  appointment  of  a receiver  in 
a proper  case.  This  section  shall  not  apply  to  Limitation 
the  property  or  franchises  of  any  person,  com-  section.6  °f 
pany  or  corporation  engaged  in  the  operation, 
management  or  maintenance  of  a street  railway 
operated  by  mechanical  power  only,  nor  to  the 
property  or  franchise  of  a person,  company  or 
corporation  exclusively  engaged  in  the  manufac- 
ture or  furnishing  of  electric  light  or  power,  nor 
to  a plant  separately  operated,  as  to  which  li- 
cense fees  are  paid  as  provided  in  subdivision  14 
of  section  1038,  but  the  property  of  any  such 
person,  company  or  corporation,  being  situate, 
owned  or  operated  in  one  or  more  municipalities 
or  in  one  or  more  school  districts,  shall  be  de- 


10 


ASSESSMENT  LAWS. 


termined  by  the  assessors  of  such  municipalities 
in  the  same  manner  as  hereinbefore  provided  in 
other  cases,  which  valuation  shall  be  carried  out 
upon  the  assessment  rolls  of  each  such  munic- 
ipality, and  showing  the  valuation  of  such  prop- 
erty in  each  school  district,  and  each  such  munic- 
ipality and  school  district  shall  be  entitled  to 
receive  from  the  municipality  and  the  treasurer 
thereof  collecting  and  receiving  a license  fee 
from  any  such  person,  company  or  corporation, 
such  proportionate  share  of  such  license  fees  as 
such  valuation  shall  show  each  such  municipality 
and  school  district  to  be  entitled,  the  same  as  in  the 
assessment  and  collection  of  taxes  against  other 
Assessment  if  property  in  general.  If  neither  the  principal 
other istaate*  office,  place  of  business,  pumping  station,  pres- 
sure plant,  generator  or  producing  plant  is  in 
this  state,  but  is  in  another  state,  the  poles, 
wires,  pipe  or  other  property  in  this  state  shall 
be  assessed  and  taxed  as  personal  property,  and 
the  taxes  collected  as  personal  property  taxes 
are  collected. 

Re-assessment  Section  13,  chapter  351,  laws  of  1899,  is  as  fol- 
withhfpre-  lows:  “A  new  section  is  hereby  added  to  the 
ceding  sec-  Statutes  of  1898,  to  be  numbered  and  to  read  as 
follows:  Section  1087a.  Any  property  described 
in  section  1037a  shall  be  subject  to  re-assessment 
for  reasons  stated  and  in  the  manner  provided  in 
section  1087.  ” 1 

what  com-  Section  4,  chapter  354,  laws  of  1899,  reads  as 
preceding^ sec-  follows : "Chapter  51  of  the  Wisconsin  Statutes 
ti°n.  of  1898,  is  hereby  amended  by  adding  after  sec- 

tion 1222e  of  said  chapter,  a new  section  to  be 
designated  as  section  1222e-l,  wThich  shall  read  as 
follows:  Section  1222e-l.  All  electric  light  or 
power  companies  or  corporations,  not  operated  in 
connection  with  nor  forming  part  of  any  street 
railway  company  or  corporation  are  exempt  from 
the  provisions  of  this  chapter  as  to  license  fees, 
and  are  hereby  declared  to  be  subject  to  the  gen- 
eral tax  laws  of  this  state.  ” 

Property  ex-  Section  1038,  Statutes  of  1893,  as  amended  by 
aUonfromtax*  chapter  95,  laws  of  1899.  The  property  in  this 
™ted  states  section  described  is  exempt  from  taxation,  to-wit: 
property.  1.  That  owned  exclusively  by  the  United  States 

30 wis  126  or  by  this  state:  but  no  lands  contracted  to  be 
31  wis.  359'.  sold  by  the  state  shall  be  exempt. 

35  Wis . 257.  L _ 


1 Page  43. 


ASSESSMENT  LAWS. 


11 


2.  That  owned  exclusively  by  any  county,  city, 
village,  town  or  school  district,  including  lands 
possessed,  managed  and  controlled  exclusively 
for  the  public  use  as  park  lands  or  grounds  by 
any  city  or  village;  but  lands  purchased  by  coun- 
ties at  tax  sales  shall  be  exempt  only  in  the  cases 
provided  in  section  1 19 L. 1 

3.  Personal  property  owned  by  any  religious, 
scientific,  literary  or  benevolent  association,  used 
exclusively  for  the  purposes  of  such  association, 
and  the  real  property,  if  not  leased  or  otherwise 
used  for  pecuniary  profit,  necessary  for  the  loca- 
tion and  convenience  of  the  buildings  of  such 
association  and  embracing  the  same,  not  exceed- 
ing ten  acres;  and  the  lands  reserved  for  grounds 
of  a chartered  college  or  university,  not  exceeding 
forty  acres;  and  parsonages,  whether  of  local 
churches  or  districts  and  whether  occupied  by 
the  pastor  permanently  or  rented  for  his  benefit. 
The  occasional  leasing  of  such  buildings  for 
schools,  public  lectures  or  concerts  or  the  leas- 
ing of  such  parsonages  shall  not  render  them  lia- 
ble to  taxation.2  The  endowment  funds  and  real 


1 Section  1191.  Statutes  of  1898,  reads  as  follows:  “Real  property  upon 
which  the  county  holds  any  certificate  of  tax  sale  shall  continue  liable  to 
taxation  and  to  sale  for  unpaid  taxes,  and  the  county  shall  be  the  ex- 
clusive purchaser  at  the  sale ; but  when  a tax  deed  shall  be  issued  to  the 
county  and  it  shall  hold  tax  certificates  of  sale  unredeemed  on  the  same 
property  for  two  successive  years  subsequent  to  the  date  of  the  sale  on 
which  such  deed  shall  issue,  including  certificates  of  sale  made  prior  to 
the  passage  of  these  statutes,  such  property  shall  thereafter  be  exempt 
from  taxation  until  the  same  is  sold  by  the  county.  The  county  clerk 
shall  annually,  before  the  first  day  of  June,  furnish  to  the  assessors  of 
each  town  a list  of  the  lands  in  such  town  exempt  under  this  section. 
Nothing  in  this  section  shall  be  so  construed  as  to  apply  to  lands  owned 
by  minors,  idiots  or  insane  persons.” 

2 Section  1992,  Statutes  of  1898,  a part  of  the  chapter  on  religious  socie- 
ties, provides  as  follows:  “ Such  corporation  may  by  its  by-laws,  fix  the 
number  of  its  trustees,  not  less  than  three  nor  more  than  nine,  and  their 
term  of  office,  the  manner  of  appointing  or  electing  the  same,  and  the 
qualifications  for  membership  therein.  It  may  take,  receive,  purchase, 
hold,  and  use  both  real  and  personal  estate  for  the  purposes  of  its  incor- 
poration, and  no  other;  and  lease,  mortgage,  sell,  and  otherwise  dispose 
■of  the  same  or  any  portion  thereof,  in  the  manner  provided  by  its  by-laws  ; 
and  may  also  take  by  purchase,  gift  or  otherwise,  and  forever  hold  and 
improve  any  lands  intended  to  be  used  for  cemetery  grounds  or  burial 
places,  subject  to  the  provisions  and  restrictions,  so  far  as  applicable,  in 
chapter  fifty-nine  It  shall  be  lawful  for  such  corporation  to  hold  all 
lands  then  owned  by  it,  other  than  and  in  addition  to  the  grounds  so  pur- 
chased. and  to  improve  the  same  by  the  erection  of  new  buildings  there- 
on, or  otherwise,  for  the  purposes  of  revenue,  to  be  devoted  to  the  uses  of 
such  corporation,  and  in  promoting  religious  and  charitable  works,  and 
at  pleasure  to  lease,  mortgage  and  sell  the  same.  And  it  shall  be  lawdul 
for  any  such  corporation  at  any  meeting,  which  it  may  hereafter  hold  for 
the  election  of  its  trustees,  whether  designated  by  such  corpoi  ation  as 
trustees,  wardens  and^vestrymen.  or  otherwise,  to  make  provision  by  res- 
olution to  be  entered  upon  the  record  of  such  meeting  for  the  election  of 
its  said  trustees  in  classes,  and  to  determine  by  such  resolution  what 
number  or  proportion  of  its  said  trustees  shall  be  comprised  in  each  class 
and  also  the  term  for  which  each  class  shall  hold  their  office ; and  there- 
after, as  the  term  of  each  class  shall  expire,  their  successors  shall  be 
elected  in  accordance  with  the  provisions  of  said  resolution;  provided, 
however,  that  such  property  shall  not  he  exempt  from  taxation. 


52  Wis.  452. 

71  Wis.  88. 

65  Wis.  257. 

61  Wis.  579. 

12  Wis.  26. 

71  Wis.  568. 

33  Wis.  365  ; 36 
Wis.  438 
Other  public 
property. 

95  Wis.  424. 

Property  of 
religious 
societies. 

65  Wis.  595. 

76  Wis.  587. 

96  Wis.  636. 


12 


ASSESSMENT  LAWS, 


Property  of 

agricultural 

societies. 


Fire  engines, 
buildings  and 
grounds . 


Property  of 
Indians. 

29  VVis. 

33  Wis.  505. 

51  Wis.  63. 

Burial 
grounds, 
tombs  * trust 
funds. 


Pensions. 

Stock  in  cor- 
poration. 

94  Wis.  587. 

Debts  due 
equal  to  debts 
owing. 

53  Wis.  437. 

57  Wis.  143. 

100  U.  S.  539. 

92  Wis.  236. 


and  personal  estate  of  any  public  library  associa- 
tion organized  under  the  laws  of  this  state,  which,, 
or  the  income  of  which,  shall  be  used  or  invested 
for  the  purposes  of  such  association. 

4.  Personal  property  owned  and  used  exclu- 
sively by  the  state  or  any  county  agricultural 
society,  and  the  lands  owned  and  used  by  any 
such  society  exclusively  for  fair  grounds. 

5.  Fire  engines  and  other  implements  used  for 
extinguishing  fires,  owned  or  used  by  any  organ- 
ized fire  company,  and  the  buildings  and  neces- 
sary ground  connected  therewith  owned  by  such 
company,  and  used  exclusively  for  its  proper- 
purposes. 

6.  The  property  of  Indians  who  are  not  citizens, 
except  lands  held  by  them  by  purchase. 

7.  Lands  used  exclusively  as  public  burial 
grounds,  and  tombs  and  monuments  to  the  dead 
therein;  also  all  property  held  by  donation,  be- 
quest or  in  trust  for  cemetery  associations  under 
the  provisions  of  section  1447. 1 

8.  Pensions  receivable  from  the  United  States. 

9.  Stock  in  any  corporation  in  this  state 
which  is  required  to  pay  taxes  upon  its  proper- 
ty in  the  same  manner  as  individuals. 

10.  So  much  of  the  debts  due  or  to  become  due 
to  any  person  as  shall  equal  the  amount  of  bona 
fide  and  unconditional  debts  by  him  owing. 

i Section  1447,  Statutes  of  1898,  provides  in  part,  and  so  far  as  is  mater- 
ial to  the  exemption,  as  follows:  ‘‘  Any  cemetery  association  organized 
under  any  law  of  this  state  may  take  by  gift,  bequest,  devise  or  purchase, 
and  hold  not  exceeding  forty  acres  of  land,  to  be  held  and  occupied  ex- 
clusively for  the  burial  of  the  dead,  and  personal  property  not  exceeding 
ten  thousand  dollars  in  value,  which  shall  be  applied  to  promote  the  ob- 
jects of  the  associat  ion  ; but  when  the  cemetery  grounds  of  any  such  as- 
sociation are  situated  near  to  and  without  the  limits  of  a city  of  more 
than  ten  thousand  and  less  than  one  hundred  thousand  inhabitants  such 
association  may  so  take,  hold  and  use  nor  exceeding  sixty  acres  of  land  ; 
but  when  near  to  and  without  the  limits  of  a city  of  one  hundred  thou- 
sand inhabitants  or  more  such  association  may  so  take,  hold  and  use  not 
exceeding  one  hundred  and  sixty  acres  of  laud.  ....  Every  such 
association  and  every  city,  village  or  town  owning  and  using  lands  for 
cemetery  purposes  shall  take,  hold  and  use  such  gifts,  bequests  or  de- 
vises of  personal  or  real  property  or  the  income  and  proceeds  thereof  as 
may  be  made  in  trust  or  otherwise  for  the  improvement,  maintenance,  re- 
pair. preservation  or  ornamentation  of  any  lot,  vault,  tomb,  chapel  or 
other  structure  in  such  cemetery,  according  to  the  terms  of  the  gift,  be- 
quest or  devise,  and  in  accordance  with  such  reasonable  rules  and  regu- 
lations as  may  be  made  by  the  officers  charged  with  the  duty  of  caring 
for  the  cemetery.  If  money  is  given  or  bequeathed  for  any  such  purpose 
and  without  direction  as  to  the  manner  of  its  investment,  the  income  of 
which  is  directed  to  be  used  for  any  such  purposes,  it  shall  be  invested 
by  the  proper  officers  in  bonds  of  the  United  States,  of  this  state  or  of 
some  county,  city,  village,  town  or  school  district  in  this  state,  or  on  bond 
or  note  secured  by  mortgage  on  property  in  amount  not  exceeding  one- 
half  the  value  of  such  property  ....  Property  given,  bequeathed 
or  devised  and  trusts  created  for  any  of  the  'purposes  herein  authorized 
shall  be  exempt  from  taxation  and  from  the  operation  of  the  laws  against 
perpetuities,  accumulations  and  mortmain.  Every  cemetery  association 
may  erect  upon  the  lands  owned  by  it  a suitable  building  in  which  to 
hold  burial  services.” 


ASSESSMENT  LAWS. 


13 


It.  Wearing  apparel,  family  portraits,  private  Wearing 
libraries,  not  exceeding  in  value  two  hundred  appare1, etc- 
dollars,  kitchen  and  other  household  furniture, 
not  exceeding  in  value  two  hundred  dollars,  and 
also  growing  crops. 

12.  Provisions  and  fuel  provided  by  the  head  Provisions  and 
of  a family  to  sustain  its  members  for  six fueL 
months;  but  no  person  paying  board  shall  be 
deemed  a member  of  a family. 

13.  All  the  personal  property  of  all  insurance  Personal 

companies  that  now  are  or  shall  be  organized  or  su?anceycoL5n 
doing  business  in  this  state.  panies. 

14.  The  track,  right  of  way,  depot  grounds  and  Railroad, 
buildings,  machine  shops,  rolling  stock  and  all  |ndeeiectricad’ 
other  property  necessarily  used  in  operating  any  light  and 

railroad  in  this  state,  belonging  to  any  railroad  e^ty. 

company,  including  pontoon  or  pile  and  pontoon  34Wis.27i. 
railroads,  and  they  shall  henceforth  remain  ex-  ^ wis.  3L 
empt  from  taxation  for  any  purpose,  except  that  k wA  257! 
the  same  shall  be  subject  to  special  assessments  Swjs!  m. 
for  local  improvements  in  cities  and  villages;  and  || wis'  si6 
all  lands  owned  or  claimed  by  any  such  railroad  89  wA  435. 
company  not  adjoining  its  track  shall  be  subject y0Wls' 5!)0' 
to  all  taxes.  The  provisions  of  this  subdivision 

shall  apply  to  every  person,  company  or  corpor- 
ation engaged  in  the  operation,  management  and 
maintenance  of  a street  railway  operated  by  me- 
chanical power  only,  and  to  any  such  person,  com- 
pany or  corporation  engaged  in  the  manufacture  or 
furnishing  of  electric  light  or  power,  whether 
exclusively  engaged  therein  or  operating  a plant 
or  works  separate  from  other  works  which  are 
not  within  this  exemption;1  provided,  he  or  it 
shall  pay  a license  fee  upon  gross  earnings  un- 
der the  provisions-of  sections  1222c,  1222 d,  1222e,2 
1222/,  1222p,  1222 h,  12222,  and  122:/,  or  a like 
statute  requiring  such  a fee  upon  gross  earnings, 
in  which  case  all  personal  property,  franchises 
and  real  estate  owned  and  actually  and  necessari- 
ly used  by  such  person,  company  or  corporation 
in  the  operation  of  its  business  shall  be  exempt 
from  taxation  and  other  license  fees;  but  noth- 
ing contained  in  this  subdivision  shall  be  con- 
strued to  conflict  with  or  in  any  wise  affect  the 
validity  or  force  of  section  959-38. 


1 See  chapter  354,  laws  of  1899,  on  page  10. 

2 Sections  1222c,  1222(7,  and  1222e,  Statutes  of  1898,  are  amended  by  chap- 
ter 354,  laws  of  1899.  but  not  so  as  to  affect  the  exemption  of  street  rail- 
way property  operated  by  mechanical  power  only. 


14 


ASSESSMENT  LAWS. 


Personal  prop- 
erty of  tele- 
graph com- 
panies. 

Milwaukee 
Home  of 
Friendless. 


Agricultural 
and  industrial 
fairs,  property 
of. 


Tree  belts, 


Public  parks, 
etc. 


Armories. 


Property  used 
for  manufac- 
turing zinc. 


Turner  socie- 
ties. 

76  Wis.  587. 


Building  and 
loan  associa- 
tions. 


15.  The  property,  except  real  estate,  of  all  com- 
panies which  are  or  shall  be  engaged  in  the  busi- 
ness of  telegraphing  in  this  state. 

16.  The  real  estate  of  the  home  of  the  friendless 
in  the  city  of  Milwaukee,  not  exceeding  one  lot 
in  amount,  is  exempted  so  long  as  the  same  shall 
continue  to  be  used  as  such  home. 

17.  All  property  of  any  corporation  or  associa- 
tion formed  under  the  laws  of  this  state  for  the 
encouragement  of  industry  by  agricultural  and 
industrial  fairs  and  exhibitions  which  shall  be 
necessary  for  fair  grounds,  while  used  exclusively 
for  such  fairs  and  exhibitions;  provided,  the 
quantity  of  land  so  exempt  shall  not  exceed 
eighty  acres,  and  that  such  corporations  or  asso- 
ciations may  permit  such  fair  grounds  to  be  used 
for  celebrations  or  as  places  of  amusement. 

18.  Such  tree  belts  as  are  or  may  be  planted 
and  maintained  in  compliance  with  chapter  61  of 
these  statutes.1 

19.  All  lands  used  .as  a public  park  or  monu- 
ment ground  belonging  to  any  military  organiza- 
tion and  not  used  for  gain  shall  be  exempt  from 
taxation. 

21.  Tne  armory  owned  by  any  regiment,  bat- 
talion or  company  of  the  Wisconsin  national 
guard  and  used  for  military  purposes  by  such  or- 
ganization; but  such  property  shall  be  subject  to 
local  assessments  for  the  improvement  of  streets 
or  sidewalks,  or  for  the  construction  and  repair 
of  sewers  or  drains. 

22.  The  property  of  any  corporation  or  associa- 
tion formed  under  the  laws  of  this  state,  used  ex- 
clusively for  the  purpose  of  manufacturing  oxide 
of  zinc  or  metallic  zinc,  from  native  ores  of  the 
state,  shall  be  exempt  from  taxation  for  a period 
of  three  years. 

23.  All  of  the  real  and  personal  property  of  the 
turner  societies  which  are  or  may  be  incorporated 
under  the  laws  of  this  state,  which  is  used  ex- 
clusively for  educational  purposes,  is  hereby  ex- 
empted from  taxation. 

2k  The  capital  stock,  instalments  paid  in  and 
securities  taken  for  moneys  advanced  to  its  own 
members  of  any  mutual  savings  fund  or  loan  and 
building  association  organized  under  the  laws  of 
this  state. 


i See  pages  60,  61. 


ASSESSMENT  LAWS. 


15 


26.  All  real  and  personal  property  of  any  pub- 
lic art  gallery  or  of  any  corporation  created 
without  capital  stock  for  the  sole  purpose  of 
maintaining,  regulating  and  managing  a public 
art  gallery  in  this  state  shall  be  exempt  from 
taxation;  provided  that  the  public  shall  have  ac- 
cess to  such  art  gallery  free  of  charge  not  less 
than  three  days  in  each  week. 

l7.  The  property  of  all  telephone  companies 
and  of  persons  or  associations  engaged  in  the 
business  of  transmitting  messages  by  telephone, 
or  the  renting,  letting  or  keeping  of  telephones, 
wires  or  batteries  for  that  purpose,  except  real 
estate  not  connected  with  or  used  in  carrying  on 
their  business. 

28.  The  capital  stock  of  mutual  co-operative 
corporations  organized  under  chapter  86. 1 

29.  All  wagons  having  tires  at  least  three  incnes 
wide,  used  by  any  farmer  in  his  vocation  as  such; 
and  all  wide-gauge  sleighs  measuring  four  feet 
and  six  inches  from  center  to  center  of  runners 
and  employed  by  any  person  for  his  own  use. 

30.  The  real  estate  of  the  Milwaukee  medical 
college,  described  in  chapter  292  of  the  laws  of 
1895. 2 

31.  All  the  propertjT  of  trust  or  annuity  cor- 
porations organized  under  chapter  86, 3 except  real 
estate  owned  by  them. 

32.  All  the  property  of  corporations  organized 
under  chapter  86 4 for  the  guaranty  of  title. 

33.  All  the  real  and  personal  property  of  the 
Milwaukee  orphan  asylum. 

34.  All  factories  or  plants  for  the  manufacture 
and  refining  of  beet  sugar,  and  all  property,  real 
or  personal,  used  in  connection  therewith  and 


Public  art 
galleries. 


Telephone 

companies. 


Mutual  co-op- 
erative cor- 
porations 

Wide-tired 
wagons  and 
wide-gauged 
sleighs. 


Milwaukee 
medical  col- 
lege. 


Trust,  etc:, 
corporations. 


Title  guaranty 
corporations. 

Milwaukee 
orphan  asy- 
lum. 

Beet  sugar 
factories. 


1 Of  the  Statutes  of  1898. 

2 Ch.  292,  1895,  approved  Aoril  19,  1895,  and  published  April  23,  1895,  is 
as  follows:  “ Section  1.  The  real  estate  owned  by  the  Milwaukee  medi- 
cal college,  described  as  follows,  to-wit:  The  north  ninety-three  and  one- 
half  feet  of  lots  number  four,  five  and  six,  in  block  number  one  hundred 
and  seventy  four  in  the  fourth  ward  in  the  city  of  Milwaukee,  county  of 
Milwaukee,  and  state  of  Wisconsin,  being  ninety-three  and  one -half  feet 
in  front  on  Ninth  street  by  one  hundred  and  fifty  feet  in  front  on  Wells 
street,  and  the  buildings  and  appurtenances  therein  situated,  or  hereafter 
erected  or  constructed  thereon  during  the  time  hereinafter  mentioned, 
is  hereby  exempted  from  general  taxation  for  and  during  the  term  of  six 
years  from  and  after  the  passage  and  publication  of  this  act,  provided, 
however,  that  the  said  premises  be  used  for  hospital  purposes,  and  at 
least  one-fourth  of  the  patients  shall  be  treated  without  charge  during 
said  time;  and  whenever  said  premises  shall  cease  to  be  so  used,  their 
exemption  from  taxation  shall  cease. 

“ Section  2.  This  act  shall  take  effect  and  be  in  force  from  and  after 
its  passage  and  publication.” 

3 Of  the  Statutes  of  1898. 

4 Ibid. 


16 


ASSESSMENT  LAWS. 


Plank  and  toll 
roads. 


Property  of 
corporations 
organized  to 
create  and 
maintain 
parks,  drives 
and  boule- 
vards. 


Property  of 

express 

companies. 


Property  of 
sleeping  car 
companies. 


necessary  to  the  prosecution  of  the  business 
thereof,  for  five  years  from  the  second  day  of 
April,  1897,  except  that  such  real  property  shall 
be  subject  to  special  assessments  for  local  im- 
provements in  cities  and  villages. 

35.  All  the  property  of  every  kind  actually  used 
in  operating  any  plank  or  toll  road. 

Chapter  55  of  the  laws  of  1899  provides  for  the 
organization  of  corporations  to  create  and  main- 
tain parks,  drives  and  boulevards,  and  hold  the 
same  in  trust  for  any  city,  except  cities  of  the 
first  class,  whether  incorporated  by  general  law 
or  special  act.  Section  8 of  that  chapter  provides: 
“All  lands  acquired  by  any  corporation  organ- 
ized under  this  act  or  subject  to  its  control  and 
management,  shall  be  held  in  trust  as  aforesaid 
for  public  parks,  boulevards  and  pleasure  drives 
for  the  recreation,  health,  welfare  and  benefit  of 
the  public,  and  shall  be  free  to  all  persons,  sub- 
ject to  such  necessary  and  reasonable  rules  and 
regulations  as  shall,  from  time  to  time  be  adopted 
under  the  provisions  of  this  act,  for  the  well 
ordering  and  government  thereof.  And  all  such 
lands  and  personal  property  so  held  in  trust  for 
such  purposes  shall  be  exempt  from  taxation; 
provided  however,  that  such  lands  only  as  are 
used  for  parks,  boulevards  and  pleasure  drives 
shall  be  exempt  from  taxation.’’ 

Chapter  111,  laws  of  1899,  provides  for  a tax  on 
express  companies..  Section  1 is  as  follows:  “Any 
person,  or  any  joint  stock  company,  partnership, 
association  or  corporation,  wherever  organized  or 
incorporated,  conveying  to,  from  or  in  this  state, 
money  or  property  of  any  kind,  by  express  (not 
including  railroad  or  steamship  companies  en- 
gaged in  the  ordinary  transportation  business), 
shall  be  deemed  to  be  an  express  company.’’ 

Section  4 of  that  act  declares  the  manner  in 
which  the  state  board  of  assessment  shall  levy  a 
tax  on  such  companies,  and  expresses  that  “the 
tax  so  assessed  and  levied  by  said  board  shall  be 
in  lieu  of  all  other  taxation  of  such  express 
company  in  this  state.  ” 

Chapter  112,  laws  of  1899,  provides  for  the  tax- 
ation of  sleeping  car  companies.  Section  1 is  as 
follows:  “ Any  person,  persons,  joint  stock  com- 
pany, co-partnership,  association  or  corporation, 
wherever  organized  or  incorporated,  owning  any 


ASSESSMENT  laws. 


17 


cars  known  as  dining,  buffet,  chair,  parlor,  pal- 
ace or  sleeping  cars,  which  shall  be  used  upon 
railroads  within  this  state,  unless  the  ownership 
of  such  cars  be  identical  with  that  of  the  lines  of 
railroad  on  which  they  are  operated,  shall  be 
deemed  and  held  to  be  a sleeping  car  company.  ’’ 

Section  4 of  that  act  prescrioes  how  the  state 
board  of  assessment  shall  levy  such  tax,  and  de- 
clares : “ And  such  tax  when  paid  shall  be  in 

lieu  of  all  other  taxes  and  licenses  of  every  nat- 
ure against  such  sleeping  car  company.” 

Chapter  113,  laws  of  1899,  provides  for  a tax  Property  of 
on  the  property  of  freight  line  companies.  Its  companies? 
first  section  is  as  follows:  "Any  person  or  any 
joint  stock  company,  partnership,  association,  or 
corporation,  wherever  organized  or  incorporated, 
whose  principal  business  is  furnishing  or  leasing 
any  kind  of  railroad  cars  as  a common  carrier, 
except  dining,  buffet,  chair,  parlor,  palace  or 
sleeping  cars,  to  be  used  on,  or  in  the  operation 
of  the  line  of  any  railroad  company  wholly  or 
partly  within  this  state,  not  being  the  owner  or 
lessee  of  such  railroad,  shall  be  deemed  a freight 
line  company. ” 

Section  4 of  that  chapter  fixes  the  method  by 
which  the  state  board  of  assessment  shall  levy 
such  tax.  and  declares:  ‘‘And  such  tax  when 
paid  shall  be  in  lieu  of  all  other  taxes  and  licenses 
of  every  nature  against  such  freight  line  com- 
pany.” 

Chapter  114,  laws  of  1899,  provides  for  a tax  property  of 
on  the  property  of  equipment  companies.  Sec-  complies, 
tion  1 of  that  act,  as  amended  by  chapter  277, 
laws  of  1899,  is  as  follows:  "Any  person,  or  any 
joint  stock  company,  partnership,  association,  or 
corporation,  wherever  organized  or  incorporated, 
whose  principal  business  is  furnishing  or  leasing 
any  kind  of  railroad  cars  to  common  carriers  or 
shippers,  except  sleeping  cars,  to  be  used  on,  or 
in  the  operation  of  the  line  of  any  railroad  com- 
pany wholly  or  partly  within  this  state,  not  be- 
ing the  owner  or  lessee  of  such  railroad,  shall  be 
deemed  an  equipment  company.” 

Section  4 of  the  first-mentioned  chapter  directs 
how  the  state  board  of  assessment  shall  levy  such 
tax,  and  says:  ‘‘And  such  tax  when  paid  shall  be 
in  lieu  of  all  other  taxes  and  licenses  of  every 
nature  against  such  company.” 

2 


18 


ASSESSMENT  LAWS. 


.Real  property . 
55  Wis.  114. 

58  id.  546. 

13  id.  398. 

18  id.  350. 

60  id.  453. 

Personal  prop- 
erty, where 
assessed. 

3 Pin.  267. 

14  Wis.  366,  623. 
20  Wis.  634. 

42  Wis.  97. 

53  Wis.  548. 

55  Wis.  459. 

60  Wis.  453. 

62  Wis.  230. 

63  Wis.  78. 

66  Wis.  290. 

75  Wis,  140. 

79  Wis,  152. 

85  Wis.  76. 

86  Wis,  189. 

94  Wis.  503. 


WHERE  TO  BE  ASSESSED. 

Section  1039,  Statutes  of  1898.  All  real  prop- 
erty not  expressly  exempt  from  taxation  shall  be 
entered  upon  the  assessment  roll  in  the  assess- 
ment district  where  it  lies. 

Section  1040,  Statutes  of  1898,  as  amended  by 
section  2,  chapter  346,  laws  of  1899.  All  person- 
al property  shall  be  assessed  in  the  assessment 
district  where  the  owner  resides,  except  as  oth- 
erwise provided.  If  such  owners  be  non-resi- 
dents of  the  state,  or  foreign  associations  or  cor- 
porations, but  having  an  agent  residing  in  this 
state  in  charge  of  such  property,  then  the  same 
shall  be  assessed  in  the  district  where  such  agent 
resides,  otherwise  in  the  district  where  the  same 
is  located,  except  as  otherwise  provided.  Mer- 
chants’ goods,  wares,  commodities  kept  for  sale, 
ice  cut  and  stored,  tools  and  machinery,  manu- 
facturers’ stock,  farm  implements,  cord  wood, 
live  stock  and  farm  products,  excepting  grain  in 
warehouse,  shall  be  assessed  in  the  district 
where  located.  Saw  logs  and  timber  which  are 
to  be  sawed  or  manufactured  in  any  mill  within 
this  state  which  is  owned  or  leased  by  the  owner 
of  such  logs  or  timber,  or  in  which  such  logs  or 
timber  are  to  be  sawed  or  manufactured  by  or 
for  the  owner  thereof,  shall  be  assessed  as  man- 
ufacturer’s stock  in  the  district  where  such  mill 
may  be  located.  Saw  logs,  timber,  railroad  ties, 
lumber  and  other  articles,  not  being  manufac- 
turers’ stock,  shall  be  assessed  where  the  owner 
or  agent  having  the  same  in  charge  in  the  case 
aforesaid  resides.  No  change  of  location  or  sale 
of  any  personal  property  after  the  first  day  of 
May  in  any  year  shall  affect  the  assessment  made 
in  such  year.  As  between  school  districts,  the 
location  of  personal  property  for  taxation  shall 
be  determined  by  the  same  rules  as  between  as- 
sessment districts;  provided,  that  whenever  the 
owner  or  occupant  shall  reside  upon  any  contig- 
uous tracts  or  parcels  of  land  which  shall  lie  in 
two  or  more  assessment  districts,  then  the  farm 
implements,  live  stock  and  farm  products  of 
such  owner  or  occupant,  used,  kept  or  being  up- 
on such  contiguous  tracts  or  parcels  of  land, 
shall  be  assessed  in  the  assessment  district 


ASSESSMENT  LAWS. 


19 


where  he  resides  at  the  time  of  such  assessment. 

All  saw  logs,  timber,  railroad  ties  or  telegraph 
poles  cut  in  this  state,  owned  by  any  person  or 
corporation  not  residing  and  having  no  agent 
therein,  shall  be  assessed  in  the  assessment  dis- 
trict where  the  same  shall  be  banked  or  piled 
for  shipment  either  by  water  or  railroad.  It 
shall  be  the  duty  of  the  assessor  of  the  assess- 
ment district  in  which  ice,  saw  logs,  timber, 
railroad  ties  or  telegraph  poles  owned  by  non- 
residents as  aforesaid  may  be  located  to  ascer- 
tain at  any  time  during  the  month  of  April  in 
each  year  the  amount  of  such  property  in  his 
assessment  district,  by  actual  view  as  far  as 
practicable,  fix  the  value  of  said  property  and 
assess  the  same  to  the  said  owners  as  other  per- 
sonal property  is  valued  and  assessed. 

Section  1041,  Statutes  of  1898.  The  residence  Residence  of 
of  an  incorporated  company,  for  the  purposes  of  corporations. 
the  preceding  section,  shall  be  held  to  be  in  the  H 550°' 
assessment  district  where  the  principal  office  or 
place  of  business  of  such  company  shall  be. 

Section  1042,  Statutes  of  1898.  All  the  stock  Bank  stock. 
of  every  bank  or  banking  association,  whether  53  Wis- 440- 
organized  under  authority  of  any  law  of  this  state 
or  of  any  act  of  the  congress  of  the  United  States, 
and  all  the  capital  stock  of  every  person,  asso- 
ciation or  other  corporation  whatever  engaged  in 
the  business  of  banking,  buying  and  selling  ex- 
change and  receiving  deposits  shall  be  assessed 
and  taxed  in  the  county  and  assessment  district 
where  such  bank  or  banking  association  or  where 
such  person,  association  or  corporation  is  located 
for  the  transaction  of  business. 

Section  1042a,  Statutes  of  1898,  providing  a steamboats, 
special  method  for  assessing  steamboats,  vessels  providing  a 
and  other  water-craft,  was  repealed  by  chapter  special  b 
303,  laws  of  1899,  which  was  published  May  2,  assessing 

1899.  repealed. 

Section  1042&,  Statutes  of  1898.  Leaf  tobacco,  Leaf  tobacco, 
whether  in  the  hands  of  the  grower  or  dealer, 
shall  be  listed  and  valued  by  the  assessor  of  the 
assessment  district  where  the  same  is  located  on 
May  first  of  the  year  in  which  the  assessment  is 
to  be  made,  and  no  tobacco  then  located  in  this 
state  shall  be  considered  in  transit  unless  it  has 
actually  been  started  on  its  journey  or  has  been 
delivered  and  consigned  to  a common  carrier  for 


20 


ASSESSMENT  LAWS. 


shipment.  Any  assessor  who  shall  knowingly 
fail  to  list  and  value  according  to  law  any  and  ail 
leaf  tobacco  located  in  his  district  on  May  first 
of  the  year  of  making  his  assessment  shall  be 
punished  as  provided  in  section  4550.1 


Real  property. 
20  Wis.  305. 

23  Wis.  364. 

25  Wis.  490. 

28  Wis.  456. 

37  Wis.  645. 

42  Wis.  391. 

63  Wis.  369. 

64  Wis.  596. 

70  Wis.  118. 

71  Wis.  103. 

92  Wis.  404. 


Personal] 

property. 

3 Pin.  267. 
61  Wis.  656. 
66  Wis.  291. 
75  Wis.  142. 
90  Wis.  550. 


TO  WHOM  TO  BE  ASSESSED. 

Section  1043,  Statutes  of  1898.  Real  property 
shall  be  entered  in  the  name  of  the  owner,  if 
known  to  the  assessor,  otherwise  to  the  occupant 
thereof  if  ascertainable,  and  otherwise  without 
any  name.  The  person  holding  the  contract  or 
certificate  of  sale  of  any  real  property  contract- 
ed to  be  sold  by  the  state,  but  not  conveyed, 
shall  be  deemed  the  owner  for  such  purpose.  The 
undivided  real  estate  of  any  deceased  person  may 
be  entered  to  the  heirs  of  such  person  without 
designating  them  by  name.  The  real  estate  of  an 
incorporated  company  shal]  be  entered  in  the 
same  manner  as  that  of  an  individual.  Real 
property  held  under  lease  from  any  religious, 
scientific,  literary  or  benevolent  association,  but 
otherwise  exempt,  shall  be  assessed  to  the  lessee. 

Section  1044,  Statutes  of  1898,  as  amended 
by  chapter  229,  laws  of  1899.  Personal  property 
which  is  liable  to  taxation  shall  be  assessed  to 
the  owner  thereof  except  as  in  this  section  pro- 
vided. The  assessor  shall  place  upon  the  assess- 
ment roll  opposite  the  name  of  each  person  liable 
to  assessment  on  personal  property  as  herein- 
after provided  the  valuation  of  all  personal  prop- 
erty owned  by  himself  or  wife  or  which  he  has 
in  charge  or  possession  as  lessee,  occupant,  agent, 
mortgagee,  pledgee,  parent,  guardian,  executor, 
administrator,  trustee,  assignee,  or  receiver, 
which  is  liable  to  taxation.  All  the  personal 
property  of  a partnership  shall  be  entered  in  the 
partnership  name  and  each  partner  shall  be  liable 
for  the  whole  tax.  All  the  personal  property  of  one 
or  more  persons  doing  business  under  an  adopted 
name  (as,  for  example,  Mariana  Agramonte  and 
Gregorico  Legaspi  doing  business  under  the 
name,  Philippine  Laundry),  shall  be  entered  in 
the  adopted  name,  and  such  persons  interested  in 


i Section  4550,  Statutes  of  1898,  imposes,  for  neglect  of  official  duty,  a 
penalty  by  imprisonment  in  the  county  jail  not  more  than  one  year  or  by 
fine  not  exceeding  five  hundred  dollars. 


ASSESSMENT  LAWS. 


21 


such  business  shall  be  liable  jointly  and  sever- 
ally for  the  whole  tax.  Bank  stock  shall  be  en- 
tered in  the  names  of  the  holders  of  the  several 
shares  thereof  respectively,  and  the  capital  stock 
of  every  person,  association  or  corporation  (other 
than  banks)  engaged  in  the  business  of  banking, 
buying  and  selling  exchange  and  receiving  de- 
posits shall  be  entered  in  the  names  of  the  sev- 
eral owners  thereof  respectively.  In  case  of  the 
death  of  the  owner  of  the  property  and  an  ad- 
ministrator or  executor  be  not  appointed  before 
the  succeeding  first  day  of  May  the  property 
shall  be  assessed  to  the  estate  of  such  owner; 
provided,  that  in  case  property  is  assessed  to  any 
person  as  trustee,  lessee,  occupant,  agent,  mort- 
gagee, pledgee,  parent,  guardian,  executor,  ad- 
ministrator, assignee  or  receiver,  and  before  the 
time  arrives  for  the  payment  of  the  taxes,  such 
trustee,  lessee,  occupant,  agent,  mortgagee, 
pledgee,  parent,  guardian,  executor,  adminis- 
trator, assignee  or  receiver,  shall  render  a final 
account  as  such  trustee,  lessee,  occupant,  agent, 
mortgagee,  pledgee,  parent,  guardian,  executor, 
administrator,  assignee  or  receiver,  and  account 
to  the  persons  entitled  thereto  for  their  share  of 
said  property,  it  shall  be  lawful  for  such  trustee, 
lessee,  occupant,  agent,  mortgagee,  pledgee, 
parent,  guardian,  executor,  administrator,  as- 
signee or  receiver  to  retain  out  of  the  amounts  to 
be  paid  to  the  persons  entitled  thereto  a sufficient 
amount  to  cover  the  taxes  assessed  upon  said 
property. 

HOW  TO  BE  ENTERED  AND  DESCRIBED  ON  ROLL. 

Section  1045,  Statutes  of  1898.  The  assessor  Real  property. 
shall  enter  upon  the  assessment  roll  opposite  to  20  wis.  305. 
the  name  of  the  person  to  whom  assessed,  if  any,  25  wjs!  490! 
as  before  provided,  in  regular  order  as  to  lots  Hwisil!.' 
and  blocks,  sections  and  parts  of  sections,  except  96  wis.  ms 
that  so  much  as  is  within  the  limits  of  a village 
shall  be  assessed  in  one  continuous  part  of  the 
roll  from  the  best  information  he  can  obtain,  a 
correct  and  pertinent  description  of  each  parcel 
of  real  property  in  the  assessment  district  not 
exempt  from  taxation  and  the  number  of  acres  in 
each  tract  containing  more  than  one  acre.  When 
two  or  more  lots  or  tracts  owned  by  the  same 


22 


ASSESSMENT  LAWS. 


Public  lands 
and  lands 
mortgaged 
to  the  state. 


Lands,  how 
described  in 
rolls. 


13  Wis.  641. 

14  Wis.  523. 
18  Wis.  350. 
26  Wis.  366. 
28  Wis.  456. 

31  Wis.  359. 

32  Wis.  478. 
36  Wis.  438. 
64  Wis.  18. 

68  Wis.  207. 

69  Wis,  355. 


person  are  deemed  by  the  assessor  so  improved 
or  occupied  with  buildings  as  to  be  practically 
incapable  of  separate  valuation  they  may  be  en- 
tered as  one  parcel.  Whenever  any  tract,  parcel 
or  lot  of  land  shall  have  been  surveyed  and 
platted  and  a plat  thereof  recorded  according  to 
law,  the  assessor  shall  designate  the  several  lots 
and  subdivisions  of  such  platted  ground  as  they 
are  fixed  and  designated  by  such  plat. 

Section  1046,  Statutes  of  1898.  The  secretary 
of  state  shall  annually,  before  the  first  day  of 
May,  make  and  transmit  to  the  county  clerk  of 
each  county  an  abstract  containing  a correct  and 
full  statement  and  description  of  all  public  lands 
sold  and  not  patented  by  the  state,  and  of  all 
lands  mortgaged  to  the  state  lying  in  his  county; 
and  immediately  on  receipt  thereof  the  county 
clerk  shall  make  and  transmit  to  the  clerk  of  each 
town  or  city  in  the  county  a list  from  said  ab- 
stract of  such  lands  lying  in  such  town  or  city,  if 
any.  Every  assessor  shall  enter  on  the  assess- 
ment roll,  in  a separate  column,  under  distinct 
headings,  a list  of  all  such  public  and  mortgaged 
lands,  and  the  same  shall  be  assessed  and  taxed 
in  the  same  manner  as  other  lands,  without  re- 
gard to  any  balance  of  purchase-money  or  loans 
remaining  unpaid  on  the  same. 

Section  1047,  Statutes  of  1898.  In  all  assess- 
ment and  tax  rolls,  and  in  all  advertisements, 
certificates,  papers,  conveyances  or  proceedings 
for  the  assessment  aud  collection  of  taxes,  and 
proceedings  founded  thereon,  as  well  heretofore 
as  hereafter,  any  descriptions  of  land  which  shall 
indicate  the  land  intended  with  ordinary  and  rea- 
sonable certainty  and  which  would  be  sufficient 
between  grantor  and  grantee  in  an  ordinary  con- 
veyance shall  be  sufficient;  nor  shall  any  descrip- 
tion of  land  according  to  the  United  States  sur- 
vey be  deemed  insufficient  by  reason  of  the  omis- 
sion of  the  word  quarter  or  of  the  figures  or 
signs  representing  it  in  connection  with  the 
words  or  initial  letters  indicating  any  legal  sub- 
division of  lands  according  to  government  survey. 
Where  a more  complete  description  may  not  be 
practicable  and  the  deed  describing  any  piece  of 
real  property  is  recorded  in  the  office  of  the  regis- 
ter of  deeds  for  the  county,  a description  stating 
the  volume  and  page  where  recorded,  and  the 


ASSESSMENT  LAWS. 


23 


section,  village,  or,  if  within  a city,  the  ward, 
where  the  property  is  situated,  shall  be  sufficient. 

Section  1047a,  Statutes  of  1898.  Whenever  Platting  lands 
any  congressional  subdivision  of  land  of  forty  f^rpurposelty 
acres  or  less  or  any  government  fractional  lot  of  assessment, 
situated  outside  the  limits  of  any  incorporated 
city  is  owned  by  two  or  more  persons  in  severalty, 
and  the  description  of  one  or  more  of  the  different 
parts  or  parcels  thereof  camot,  in  the  judgment 
of  the  county  clerk,  be  made  sufficiently  certain 
and  accurate  for  the  purposes  of  assessment  and 
taxation  without  noting  the  metes  and  bounds  of 
the  same,  said  county  clerk  shall  notify  such 
owners  and  proprietors  by  mail  or  personally, 
and  if  any  of  such  owners  and  proprietors  are 
non-residents  of  the  county  and  their  residence  is 
unknown,  by  publication  of  such  notice  once  a 
week  for  three  successive  weeks  in  any  news- 
paper published  in  the  county  where  such  lands 
are  situate,  that  they  are  required  to  make  or 
cause  to  be  made,  certified,  acknowledged  and 
recorded  a plat  thereof  in  the  manner  and  subject 
to  all  the  conditions  of  law  mentioned  in  sections 
2268  and  2269.  If  such  owners  or  proprietors, 
whether  so  notified  or  not,  fail  or  neglect  to  exe- 
cute and  file  for  record  such  plat  for  thirty  days 
after  the  issuance  of  said  notice  the  county  clerk 
shall  cause  such  plat  to  be  made  and  filed  for 
record,  and  for  such  purpose  may  cause  to  be 
done  all  necessary  surveying  and  make  and  sign 
all  the  certificates  and  acknowledgments  in  said 
sections  mentioned  to  be  made,  signed  by  the 
owners;  but  in  lieu  of  the  statement  by  the  own- 
ers required  in  section  2269  said  clerk  shall  annex 
a statement  to  the  plat,  giving  the  names  of  the 
owners  of  record  of  the  several  subdivisions  and 
his  certificate  that  such  plat  has  been  executed 
by  him  by  reason  of  the  failure  of  the  owners  or 
proprietors  so  named  to  do  so.  In  any  such  plat 
so  made  by  the  county  clerk  no  subdivision  shall 
be  recognized  or  marked  thereon  unless  the  same 
shall  appear  of  record  in  the  office  of  the  register 
of  deeds,  and  no  street,  alley,  lane  or  roadway 
or  dedication  to  public  or  special  use  shall  be 
marked  thereon  unless  the  same  shall  be  reserved 
•or  provided  for  in  some  conveyance  of  record. 

.Said  clerk  shall  file  said  plat  for  record,  and 
when  so  filed  for  record  it  shall  have  the  same 


24 


ASSESSMENT  LAWS. 


effect  for  all  purposes  as  if  executed,  acknow- 
ledged and  recorded  by  the  owners  or  proprietors 
themselves.  A correct  statement  of  the  costs 
and  expenses  of  such  plat,  surveying  and  record- 
ing, verified  by  oath,  shall  be  laid  before  the  first 
session  of  the  county  board  next  to  be  held;  said 
board  shall  audit  and  allow  the  same  and  order 
its  payment  out  of  the  county  treasury.  Before 
the  first  day  of  May  in  each  year  the  county  clerk 
shall  notify  the  town  clerks  of  the  making  and 
recording  during  the  preceding  year  of  any  such 
plats  affecting  land  in  their  several  towns. 
fna^for^8  Section  1047&,  Statutes  of  1898.  Whenever 
purpose  of  any  congressional  subdivision  of  land  as  men- 
assessment.  tioned  in  section  1047a,  situated  within  the  lim- 
its of  any  city,  is  owned  by  two  or  more  persons 
in  severalty  and  the  description  of  cne  or  more 
of  the  different  parts  or  parcels  thereof  cannot, 
in  the  judgment  of  the  common  council,  be  made 
sufficiently  certain  and  accurate  for  the  purposes- 
of  assessment  and  taxation  without  noting  the 
metes  and  bounds  of  the  same,  said  coun- 
cil may  so  declare  by  resolution,  and  in  and 
by  such  resolution  shall  direct  some  officer  or 
board  designated  therein  to  cause  the  same  to  be 
platted;  and  upon  the  passage  of  said  resolution 
such  officer  or  board  shall  proceed  to  give  no- 
tice as  provided  in  section  1047a,  and  in  default 
of  compliance  therewith  may  cause  such  land  to 
be  platted  and  acknowledge  the  same,  and  have 
the  plat  thereof  recorded  in  the  manner  and  with 
the  effect  mentioned  in  said  section;  provided, 
that  such  plat  made  by  such  officer  or  board  shall 
not  contain  any  other  subdivision  nor  any  metes 
or  bounds  of  any  subdivision  or  parcel  of  land 
other  than  such  as  shall  appear  of  record  in  the 
office  of  the  register  of  deeds;  and  the  surveyor’s 
certificate  mentioned  in  section  2269  need  state 
only  the  fact  that  he  has  platted  the  parcels  of 
land  correctly  and  has  designated  them  by  the 
numbers  and  titles  of  subdivision  as  appears  on 
said  plat.  The  resolution  of  the  council,  certi- 
fied by  the  clerk,  shall  in  such  cases  be  re- 
corded with  the  plat.  The  expenses  of  making 
and  recording  such  plat  shall  be  paid  out  of  the 
general  fund  of  such  city. 

Assessment  as  Section  1048,  Statutes  of  1898.  No  assessment 
one  parcel.  reaj  property  which  has  been  or  shall  be  made 


ASSESSMENT  LAWS. 


25 


shall  be  held  invalid  or  irregular  for  the  reason 
that  several  lots,  tracts  or  parcels  of  land  have 
been  assessed  and  valued  together  as  one  parcel 
and  not  separately,  where  the  same  are  contigu- 
ous and  owDed  by  the  same  person  at  the  time  of 
such  assessment. 

Section  1049,  Statutes  of  1898.  The  assessor 
shall  place  in  one  distinct  and  continuous  part  of 
the  assessment  roll  all  the  names  of  persons  as 
sessed  for  personal  property,  with  a statement  of 
such  property  in  each  village  in  his  assessment 
district,  and  foot  up  the  valuation  thereof  separ- 
ately; otherwise  he  shall  arrange  all  names  of 
persons  assessed  for  personal  property  on  his  roll 
alphabetically  so  far  as  he  conveniently  can.  He 
shall  also  place  upon  the  assessment  roll,  in  a 
separate  column  and  opposite  the  name  of  each 
person  assessed  for  personal  property,  the  num 
ber  of  the  school  district  in  which  such  personal 
property  is  subject  to  taxation. 

Section  1050,  Statutes  of  1898.  Every  assessor 
shall  ascertain  and  set  down  in  separate  columns 
prepared  for  that  purpose  on  the  assessment  roll 
and  opposite  to  the  names  of  all  persons  assessed 
for  personal  property  the  number  and  value  of 
the  following  named  items  of  personal  property 
assessed  to  such  person,  and  which  shall  con- 
stitute the  assessed  valuation  of  the  several  items 
of  property  therein  described,  to- wit: 

1.  The  number  and  value  of  horses  of  all  ages. 

2.  The  number  and  value  of  neat  cattle  of  all 
ages. 

3.  The  number  and  value  of  mules  and  asses 
of  all  ages. 

4.  The  number  and  value  of  sheep  and  lambs. 

5.  The  number  and  value  of  swine. 

6.  The  number  and  value  of  wagons,  carriages 
and  sleighs. 

7.  The  number  and  value  of  gold  and  silver 
watches. 

8.  The  number  and  value  of  pianos,  organs  and 
melodeons. 

9.  The  value  of  bank  stock. 

10.  The  value  of  merchants’  and  manufacturers’ 
stock. 

11.  Amount  of  money,  accounts,  bonds,  cred- 
its, notes  and  mortgages. 

12.  Value  of  leaf  tobacco. 


20  Wis.  228, 305. 

25  Wis.  490.  , 

26  Wis.  70. 

33  Wis.  76. 

37  Wis.  645. 

46  Wis.  164. 

67  Wis.  221. 

45  Fed.  Rep, 707 
96  Wis.  489. 

Assessment  of 
personal  prop- 
erty, how  en- 
tered. 

65  Wis.  473. 


Number  and 
value  of  items 
of  pers  o n a 1 
property. 


26 


ASSESSMENT  LAWS. 


Statements  to 
be  ^furnished 
assessor. 

23  Wis.  655. 
25jWis.  112. 
4i;Wis.  241. 

53] Wis.  440. 

89] Wis.  351. 
95]Wis.  359. 


Rule  as  to  real 
estate. 

16  Wis.  1. 

18  Wis.  350. 

29  Wis.  51,  599. 
33  Wis.  76. 

37  Wis.  75. 

42  Wis.  502,  527. 

43  Wis.  48,  55. 

45  Wis.  519. 

46  Wis.  163. 

49  Wis.  645. 

63  Wis.  647. 

65  Wis.  298. 

72  Wis.  158. 

72  Wis.  161. 

76  Wis.  552. 

77  Wis.  172. 

81  Wis.  554, 562. 

82  Wis.  322, 331. 
21  Wis.  688. 

29  Wis.  51. 

55  Wis.  113. 

52  Wis.  384. 

60  Wis.  70. 

54  Wis.  580. 


Land  in- 
spectors, and 
use  of  their 
lists  by  asses- 
sors. 


13.  The  value  of  logs,  timber,  lumber/  ties, 
poles  and  posts,  not  manufacturers’  stock. 

14.  Number  and  value  of  steam  and  other  ves- 
sels. 

15.  Value  of  real  and  personal  property  and 
franchises  of  water  and  light  companies. 

16.  Number  and  value  of  all  bicycles. 

17.  Value  of  all  other  personal  property  except 
such  as  is  exempt  from  taxation. 

18.  Total  value  of  all  personal  property. 

ASSESSMENT  OF  BANK  STOCK. 

Section  1051,  Statutes  of  1898.  Upon  the  de- 
mand of  the  assessor,  the  president,  cashier  or 
other  officer  in  charge  of  any  incorporated  bank 
shall  make  out  and  deliver  to  such  assessor  an- 
nually, before  the  first  day  of  June,  a statement 
showing  the  name  and  residence  of  each  stock- 
holder therein  on  the  first  day  of  May  preceding 
and  the  amount  of  stock  owned  or  held  by  him  on 
that  day.  And  the  assessor  shall  assess  said 
bank  stock  as  other  taxable  property  in  his  as- 
sessment district. 

HOW  PROPERTY  TO  BE  VALUED. 

Section  1052,  Statutes  of  1898.  Real  property 
shall  be  valued  by  the  assessor  either  from  actual 
view  or  from  the  best  information  that  the  as- 
sessor can  practicably  obtain,  at  the  full  value 
which  could  ordinarily  be  obtained  therefor  at 
private  sale.  In  determining  the  value  the  as- 
sessor shall  consider,  as  to  each  piece,  its  ad- 
vantage or  disadvantage  of  location,  quality  of 
soil,  quantity  of  standing  timber,  water  privil- 
eges, mines,  minerals,  quarries  or  other  valuable 
deposits  known  to  be  available  therein  and  their 
value.  Real  property  held  under  lease  from  any 
religious,  scientific,  literary  or  benevolent  asso- 
ciation, but  otherwise  exempt,  shall  be  assessed 
to  the  lessee.  The  assessor,  having  fixed  the 
value,  shall  enter  the  same  opposite  the  proper 
tract  or  lot  in  the  assessment  roll. 

Sections  1053  and  1054,  R.  S.  of  1878,  were  re- 
pealed by  chapter  438,  laws  of  1891,  with  a pro- 
viso expressing  “that  any  county  having  con- 
formed to  the  provisions  of  said  sections  1053 


ASSESSMENT  LAWS. 


27 


and  1054,  and  having  on  file  with  its  proper  offi- 
cers the  inspectors’  lists  as  provided  in  section 
1054,  maj7  have  the  use  and  benefit  thereof  as 
provided  in  said  section  1054.  ’’  Said  chapter  438, 
of  1891,  was  not  repealed  by  the  Statutes  of  1898. 
The  sections  referred  to,  and  that  chapter,  may 
be  of  application  in  some  county  or  counties, 
and  hence  the  former  are  given  in  a note.1 

Section  1055,  Statutes  of  1898.  All  articles  of 
personal  property  shall,  as  far  as  practicable,  be 
■valued  by  the  assessor  upon  actual  view  at  their 
true  cash  value;  and  after  arriving  at  the  total 
valuation  of  all  articles  of  personal  property 

1 Section  1053.  The  county  board  of  any  county  in  this  state  may  in 
their  discretion  in  any  year,  appoint  a?  many  land  inspectors  as  they 
shall  think  necessary,  to  be  chosen  by  ballot  and  assign  to  each  by  reso- 
lution any  district  or  territory  in  the  county  for  examination,  and  pre- 
scribe the  time  in  which  it  shall  be  made.  Each  such  inspector  shall 
take  and  subscribe  an  oath  of  office,  and  file  it  with  the  county  clerk. 
He  shall  then  proceed  to  personally  examine  each  and  every  forty  acre 
tract  or  other  legal  subdivision  of  a section  of  entered  land  in  such  dis- 
trict, and  make  a list  and  description  thereof  substantially  in  the  follow- 
ing form : 


Description. 


N.  E.  N.  E.  -{ 


"Lot  N o . 


Timber 


.3  os 
Pi 


Soil. 


C’Z 
C m 


c £5 


Timber 
cut  off 


as  as 

Si 


Amou’t 

of 

timoer. 


8 * 


Dis- 

tance 

from. 


g 

9 S- 


'OQ  “ S3 

be  ~ S 


tx**'  m 
tx  •->  «s 
c o o 

a 


Re- 
marks . 


“He  shall  attach  to  such  list,  when  completed,  his  affidavit  that  he  has 
personally  examined,  since  his  appointment  as  land  inspector,  in  such 
year,  each  tract  of  land  in  the  annexed  list  and  that  the  description  set 
opposite  each  tract  therein  is  substantially  a true  description  of  the 
same  to  the  best  of  his  knowledge  and  belief,  and  shall  file  the  same 
with  the  county  clerk  ; and  thereupon  his  duties  as  land  inspector  shall 
cease.  The  county  clerk  shall  immediately  cause  so  many  copies  of  such 
list  to  be  printed  as  the  county  board  may  have  directed,  and  the  same 
to  be  published  in  a newspaper,  if  so  directed,  and  shall  on  or  before  the 
next  first  day  of  June,  send  one  or  mote  printed  and  certified  copies  of 
such  list  to  each  assessor  and  town  clerk  in  the  county.  The  county  board 
may  prescribe  the  compensation  of  each  such  inspector. 

Section  1054.  Every  assessor  in  the  counties  named  in  the  preceding 
section,  receiving  any  such  list,  may  fix  the  value  on  his  assessment  roll 
of  any  land  described  therein,  except  improved  lands,  with  the  aid  of 
such  list  last  filed,  and  others  theretofore  filed,  upon  the  principles  pre- 
scribed in  section  one  thousand  and  fifty-two,  without  making  a personal 
examination  thereof;  and  if  any  person  owning  any  tract  of  land  shall  file 
with  the  assessor  affidavits  showing  that  the  timber  has  been  cut  there- 
from, and  thereby  the  land  rendered  of  little  value,  the  assessor  may,  if 
satisfied  of  the  truth  thereof,  take  such  fact  into  consideration.  Every 
•assessor  shall  deliver  to  his  successor,  all  such  affidavits  and  such  certi- 
fied lists  received  from  the  county  clerk . 


Rule  as  to 
personal  prop- 
erty  

67  Wis.  336. 


28 


ASSESSMENT  LAWS. 


Examination 
of  owner  of 
property ; pen- 
alty for  accept- 
ing unsworn 
statement. 

1 Wis.  845. 

14  Wis.  366. 

18  Wis.  257. 

25  Wis.  271. 

46  Wis.  364. 

57  Wis.  143. 

59  Wis.  675. 

63  Wis.  79. 

67  Wis  336. 

95  Wis.  359. 


False  state- 
ment concern- 
ing personal 
property,  pen- 
alty for  mak- 
ing. 


which  he  shall  be  able  to  discover  as  belonging 
to  any  person,  if  he  have  reason  to  believe  that 
such  person  has  other  personal  property  consist- 
ing of  money,  credits,  debts  due  or  to  become 
due,  or  any  other  thing  of  value  liable  to  taxa- 
tion, he  shall  add  to  such  aggregate  valuation  of 
personal  property  an  amount  which,  in  his  judg- 
ment, will  render  such  aggregate  valuation  a just 
and  equitable  valuation  of  all  the  personal  prop- 
erty liable  to  taxation  belonging  to  such  person. 

Section  1056,  Statutes  of  1898.  To  determine 
the  amount  and  value  of  personal  property  for 
which  any  person  should  be  assessed,  other  than 
money,  notes,  bonds,  mortgages  or  other  securi- 
ties. any  assessor  may  examine  such  person 
under  oath  as  to  all  such  items  of  property  and  the 
true  value  thereof;  and  should  any  person  refuse 
to  so  testify,  or  should  any  assessor  or  the  board 
of  review  hereinafter  provided  for  desire  further 
evidence,  they  may  call  upon  other  persons  as 
witnesses  to  give  evidence  under  oath  as  to  the 
items  and  value  of  the  personal  property  of  such 
person.  To  determine  the  amount  of  money, 
n Tes,  bonds,  mortgages  or  other  securities  for 
which  any  person  should  be  assessed,  and  the 
amount  of  indebtedness  which  any  person  may 
be  entitled  to  deduct  from  credits  as  exempt, 
such  person  shall  be  required  to  make  a state- 
ment thereof  under  oath,  giving  the  average 
amount  of  such  money,  notes,  bonds,  mortgages 
or  other  securities  owned  or  held  by  him,  and  the 
average  amount  of  indebtedness  which  he  may 
be  so  entitled  to  deduct  for  each  and  every  month 
during  the  year  ending  on  the  first  day  of  May, 
and  the  average  amount  for  such  year,  so  de- 
termined, shall  be  assessed  for  taxation.  Any 
assessor  who  accepts  any  statement  required  by~ 
this  section  in  regard  to  moneys,  notes,  bonds, 
mortgages  or  other  securities  or  evidences  of 
credit  for  which  any  person  should  be  assessed 
without  such  person  being  before  him  sworn  and 
subscribing  to  such  statement  shall  be  punished 
by  fine  of  not  less  than  one  hundred  dollars  nor 
more  than  three  hundred  dollars. 

Section  1056a,  Statutes  of  1898.  Any  person, 
firm  or  corporation  in  this  state  owning  or  hold- 
ing personal  property  of  any  nature  or  descrip- 
tion, individually  or  as  agent,  trustee,  guardian 


ASSESSMENT  LAWS. 


29 


administrator,  executor,  assignee  or  receiver,  sswis.  48i. 
which  property  is  subject  to  assessment,  who 
shall  intentionally  make  a false  statement  to  the 
assessor  of  his  assessment  district  or  to  the  board 
of  review  thereof  for  the  purpose  of  avoiding  the 
payment  of  the  just  and  proportionate  taxes 
thereon,  shall  forfeit  the  sum  of  ten  dollars  for 
every  one  hundred  dollars  or  major  fraction 
thereof  so  withheld  from  the  knowledge  of  such 
assessor  or  board  of  review.  It  is  hereby  made  Duty  of  dis- 
the  duty  of  the  district  attorney  of  any  county,  trict  attornej 
upon  complaint  made  to  him  by  any  tax  payer  of 
the  assessment  district  in  which  it  is  alleged  that 
property  has  been  so  withheld  from  the  knowl- 
edge of  the  assessor  or  board  of  review,  or  not 
included  in  said  statement,  to  investigate  the  case 
forthwith  and  bring  an  action  in  the  name  of  the 
state  against  the  person  so  complained  of.  All 
forfeitures  collected  under  the  provisions  of  this 
section  shall  be  paid  into  the  county  treasury. 

Section  1057,  Statutes  of  1898.  The  assessor  Valuation  of 
may  value  bank  stock  or  capital  stock  according  taPstock!apl’ 
to  his  best  judgment,  if  in  his  opinion  the  same  sjTwis. 440. 
shall  have  been  fixed  too  low  in  the  statement  of  94  ld-587- 
the  bank  officer,  person  or  agent,  furnished  ac- 
cording to  section  105 1,1  or  if  such  statement  shall 
be  refused  on  his  demand  therefor. 


FORMER  ERRORS  TO  BE  CORRECTED. 


omitted  from 
previous 


Section  1058,  Statutes  of  1898,  providing  for  Sec.  loss  re- 
the  correction  of  any  error  made  in  copying  any  pealed* 
assessment  roll  during  the  preceding  year,  was 
repealed  by  chapter  323,  laws  of  1899. 

Section  1059,  Statutes  of  1898,  as  amended  by  Property 
chapter  50,  laws  of  1899.  Real  or  personal  prop- 
erty omitted  from  assessment  in  any  of  the  three  assessment 
next  previous  years  by  mistake  or  inadvertence, 
unless  previously  re-assessed  for  the  same  year 
or  years,  shall  be  entered  once  additionally  for 
each  previous  year  of  such  omission,  designating 
each  such  additional  entry  as  omitted  for  the  year 
18 — (giving  year  of  omission)  and  affixing  a just 
valuation  to  each  entry  for  a former  year  as  the 
same  should  then  have  been  assessed  according 
to  his  best  judgment,  and  taxes  shall  be  appor- 


1 Page  26. 


30 


ASSESSMENT  laws. 


tioned  and  collected  on  the  tax  roll  for  such: 
entry. 


BOARD  OF  REVIEW. 


How  constitu- 
ted; meeting; 
notice,  ad- 
journment. 

18  Wis.  257. 

20  Wis.  191 . 

22  Wis.  639. 

24  WTis.  303. 

25  Wis.  271,  594 
25  Wis.  594. 

29  Wis.  444. 

56  Wis.  C60. 

66  Wis.  190. 

73  Wis.  306. 

75  Wis.  553. 

82  Wis.  515,  533. 

90  Wis.  550,  569. 

91  Wis.  649. 


Section  1060,  Statutes  of  1898.  The  supervis- 
ors, clerk  and  assessors  of  each  town,  the  mayor,, 
clerk  and  assessors  of  each  city,  the  president, 
clerk  and  assessors  of  each  village  shall  consti- 
tute a board  of  review  for  such  town,  city  or  vil- 
lage. Such  board  shall  meet  annually  on  the 
laM  Monday  of  June  at  its  town,  city  or  village 
clerk’s  office;  provided,  that  in  towns  it  may 
meet  at  the  place  where  the  last  annual  town 
meeting  was  held.  A majority  shall  constitute  a 
quorum.  Notice1  of  the  time  and  place  of  meet- 
ing shall  be  posted  up  by  such  clerk  in  at  least 
three  public  places  in  each  town,  village  or  city 
or  ward  thereof  at  least  four  days  prior  to  such 
meeting.  The  towq,  city  or  village  clerk  on 
such  board  of  review  shall  be  clerk  thereof  and 
shall  keep  an  accurate  record  of  all  its  proceed- 
ings. The  board  may  adjourn  from  day  to  day 
or  from  time  to  time  until  its  business  is  com- 
pleted; provided,  that  if  an  adjournment  be  had 
for  more  than  one  day  a written  notice  thereof 
shall  be  posted  on  the  outer  door  of  the  place  of 
meeting,  stating  to  what  time  said  meeting  is 
adjourned;  and  such  board  shall  receive  the  same 
compensation  as  is  allowed  by  law  to  assessors; 
provided,  that  the  provisions  of  this  section  shall 
not  be  so  conctrued  as  to  alter,  repeal,  amend  or 
modify  the  provisions  of  any  city  or  village 
charter  relating  to  the  cases  herein  provided 
for. 

Section  9f5 — 139,  925 — 140  and  925 — 141,  Stat- 


i Form  of  Xotice  of  Meeting  of  Board  of  Review. 

Town  (city  or  village)  \ 
of , county . ) 

Notice  is  hereby  given  that  the  board  of  review  for  the  town,  (city  or 

village)  of , will  meet  at  the  office  of  the  undersigned  clerk  of  said 

town  (city  or  village,  or,  in  case  of  a town,  at  the  place  where  the  last 

annual  town  meeting  was  held,)  at street,  No.  , (if  street  and 

number  cannot  be  given,  designate  location  of  place  of  meeting  with  as 
much  certainty  as  practicable),  on  the day  of  June,  189—,  (last  Mon- 
day of  June)  at o’clock  in  the noon,  for  the  purpose  of  re- 

viewing and  examining  the  assessment  roll  of  real  and  personal  property 
in  said  town  (city  or  village  ',  and  all  sworn  statements  and  valuations  of 
real  and  personal  property  therein,  and  of  bank  stock,  and  of  correcting 
all  errors  in  said  roll  whether  in  description  of  property  or  otherwise. 

Dated  at , this day  of , 189—. 

»,  Town,  city  or  village  clerk. 


ASSESSOR,  BERLIN  PRSC>  T 
FROM, 

C.  A.McIntyre,  County  Clerk, 


ASSESSMENT  LAWS. 


31 


utes  of  1898,  being  a part  of  the  general  charter 
for  cities,  provide  as  follows: 

Section  925 — 139.  In  cities  of  the  first  class 
the  mayor,  clerk,  tax  commissioner  and  assessor 
or  assessors  shall  constitute  the  board  of  review, 
and  in  all  other  cities  the  mayor,  assessor  or  as- 
sessors, clerk  and  one  or  more  members  of  the 
council,  not  exceeding  four,  to  be  elected  by  the 
council,  shall  constitute  such  board. 

Section  925 — 140.  The  board  of  review  shall 
meet  on  the  first  Monday  of  July  of  each  year 
and  proceed  as  prescribed  by  these  statutes. 

Section  925 — 141.  When  the  roll  or  rolls  shall 
have  been  examined  and  completed  by  the  board 
of  review  the  assessor  or  assessors  shall  deliver 
the  same,  as  completed  and  verified  as  required 
by  these  statutes,  together  with  all  statements  of 
valuations,  to  the  city  clerk,  who  shall  preserve  * 
the  same  in  his  office. 

Section  lOhl,  Statutes  of  1898.  The  assessors  Board’s  duties 
shall  lay  before  the  board  of  review  their  assess- 
ment  roll  of  the  real  property  and  all  the  sworn  29  wis'.  444’. 
statements  made  by  others  and  valuations  made  5?  w£  557! 1 
by  them  of  personal  property  and  bank  stock.  4I  wiS’  306’  ' >J 
The  board  shall,  under  their  official  oaths,  care- ?6  wis.  490,  550. 
fully  review  and  examine  said  roll  and  statement  82  wis!  332, 515. 
and  all  valuations  of  real  and  personal  property  ||Wis.  523’^ 
and  bank  stock,  and  shall  correct  any  errors  in  63  wis/77.’ 
description  of  property  or  otherwise;  and  for  90 wfi 550." 
that  purpose  they  are  hereby  required  to  hear  91  Wis- 649- 
and  examine  any  person  or  persons  upon  oath 
who  shall  appear  before  them  in  relation  to  the 
assessment  of  any  property  upon  said  roll  or  in 
relation  to  any  property  omitted  therein;  and  if 
it  appear  that  any  property  has  been  valued  by 
the  assessor  too  high  or  too  low  they  shall  in- 
crease or  lessen  the  same  to  the  true  valuation 
according  to  the  rules  for  valuing  property  pre- 
scribed in  this  chapter.  They  shall  determine  the 
correct  value  of  any  bank  stock  which  has  been 
valued  in  his  statement  thereof  by  any  officer  of 
the  bank  at  one  price  and  by  the  assessor  at  a 
different  price.  Any  person  who  thinks  the  ag-  Persons  ag- 
gregate valuation  of  his  personal  property  by  b^hllrd0 
the  assessor  too  high  may  appear  and  state  to  59  wis.  666. 
the  board  under  oath  the  true  aggregate  valua- 
tion of  all  personal  property  upon  which  he  is 
liable  to  taxation,  and  if  the  board  shall  be  satis- 


32 


ASSESSMENT  LAWS. 


Assessment 
not  to  be  in- 
creased with- 
out notice. 

43  Wis.  K20. 

76  id.  430. 

81  id.  212. 


Clerk  to  keep 
record . 

90  Wis.  550. 


Led  of  the  truth  of  such  statement  they  shall  take 
the  valuation  so  fixed  by  him  as  the  true  aggre- 
gate valuation  of  his  personal  property.  The 
board  of  review  shall,  when  satisfied  from  the 
evidence  taken  that  the  assessor’s  valuation  is 
too  high  or  too  low,  lower  or  raise  the  same  ac- 
cordingly, whether  the  person  assessed  appear 
before  them  or  not.  The  board  may  also  place 
upon  the  roll  any  property  they  may  know  to  be 
omitted,  and  assess  the  same  to  the  person  to 
whom  in  right  it  should  be  assessed.  But  they 
shall  not  raise  any  assessment  nor  assess  any 
property  not  already  on  the  roll  unless  the  per- 
soi  assessed,  if  a resident  of  the  town,  city  or 
village,  or  if  a non- resident,  his  agent,  if  there 
be  one  resident' therein,  or  if  neither,  the  pos- 
sessor of  the  property  assessed,  if  any,  shall 
have  been  duly  notified 1 of  such  intention  in  time 
to  appear  and  be  heard  before  the  board  in  rela- 
tion thereto;  provided,  the  residence  of  such 
owner,  asrent  or  possessor  be  known  to  any  mem- 
ber of  said  board.  Any  person  claiming  any  cor- 
rection of  the  assessment  may  call  witnesses  to 
support  the  same  or  to  show  that  any  property 
on  the  roll  is  assessed  too  high  or  too  low,  and 
the  attendance  of  witnesses  may  be  compelled  by 
subpoena  issued  by  a justice  of  the  peace.  The 
clerk  shall  keep  a careful  record  of  all  changes 
made  and  valuations  determined  on  by  the  board, 
and  shall  reduce  to  writing  and  preserve  the  ex- 
amination and  statements  of  every  person  and 
witness  taken  by  the  board. 


ij Form  of  Notice  of  hearing  on  Correction  of  Valuation. 

Town  (city  or  village)  ( 
of , county  of . \ 

Sir:— It  appearing  to  the  board  of  review  for  said  town  (city  or  village), 
from  the  evidence  before  them,  that  certain  real  (or  personal)  property, 
or  both  therein,  to-wit:  (Describ-  the  property ),  for  which  you  are  lia- 
able  to  assessment,  has  been  valued  by  the  assessor  at  too  low  a figure  (or 
has  been  omitted  from  the  assessment  roll)  for  the  year  189— , you  are 
therefore  hereby  notified  that  the  said  board  of  review  will  be  in  session 
at  the  office  of  the  clerk  of  said  town  (city  or  village  or,  in  case  of  a town, 

at  the  place  where  the  last  annual  town  meeting  was  held,)  at No.—, 

street  (if  street  and  number  cannot  be  given,  designate  location  of 

place  of  meeting  with  as  much  certainty  as  practicable;  on  the day 

of , 189—.  at o’clock  in  the  noon,  at  which  time  and  place  they 

intend  to  raise  the  valuation  of  said  (or  to  place  upon  the  said  roll  and 
assess  such  omitted)  property,  at  which  time  and  place  you  may  be  heard 
by  said  board  in  relation  thereto,  if  you  desire. 

Dated  at , this day  of . 189—. 

, Clerk  of  Board  of  Review. 


To  A B 


ASSESSMENT  LAWS. 


33 


CORRECTION  AND  RETURN  OF  THE  ROLL. 


Section  1062,  Statutes  of  1898.  The  assessor 
shall  make  all  corrections  to  the  assessment  roll 
ordered  by  the  board  of  review;  and  when  any 
valuation  of  real  property  shall  be  changed  he 
shall  enter  on  the  roll  opposite  the  proper  tract, 
in  a separate  column,  the  valuation  fixed  by  the 
board.  He  shall  also  enter  upon  the  assessment 
roll,  in  the  proper  place,  the  names  of  all  persons 
found  liable  to  taxation  on  personal  property  or 
bank  stock,  setting  opposite  such  names  respect- 
ively the  aggregate  valuation  of  such  property, 
after  deducting  exemptions  and  making  such  cor- 
rections as  the  board  may  have  ordered. 

Section  1063,  Statutes  of  1898.  The  assessors 
shall  annex  to  the  assessment  roll,  when  com 
pleted,  his  or  their  affidavits,  to  be  made  and  certi- 
fied substantially  in  the  following  form,  viz. : 


State  of  Wisconsin, 

County. 

We, and  — 


ss. 


assessors  for  the 


of 


in  said  county,  do  so.emnly  swear 
that  the  annexed  assessment  roll  contains,  as  we 
verily  believe,  a complete  and  perfect  entry  and 
list  of  all  real  property  liable  to  assessment  for 

the  present  year  in  said , the  nam2  of  each 

person  therein  owning  or  having  in  charge  per- 
sonal property  liable  to  taxation;  the  name  of 
each  stockholder  and  the  amount  of  his  stock  in 
each  incorporated  bank  in  said  town  or  ward;  a 
correct  description  of  the  separate  parcels  of  real 
property  assessed;  that  we  have,  as  far  as  prac- 
ticable, valued  each  parcel  of  real  estate  from  an 
actual  view  of  such  parcel  (but  in  towns  exceed- 
ing one  hundred  and  eight  square  miles  this 
clause  shall  be  “that  we  have  valued  each  parcel 
of  real  estate  from  actual  view,  or  from  the  best 
information  we  could  practicably  obtain,  and  all 
improved  lands  from  actual  view”) ; that  we  have, 
as  far  as  practicable,  personally  viewed  and  in- 
spected each  article  of  personal  property  assessed 
by  us;  that  the  valuation  of  real  property  as  set 
down  in  said  roll  is  as  determined  by  us  or  as 
corrected  by  the  board  of  review;  that  the  valua- 
tion of  personal  property  and  bank  stock  in  said 


Assessor’s 
duty. 

16  Wis.  110. 
47  Wis.  210. 
58  Wis.  540. 
69  Wis.  510. 


Affidavit  of  as- 
sessor to  roll. 
17  Wis.  556! 

42  Wis.  502. 

46  Wis.  177. 

48  Wis.  548,  565. 

49  Wis.  291. 

58  Wis.  539. 

62  Wis.  532. 

67  Wis.  326,  478. 


3 


ASSESSMENT  LAWS. 


34 


roll  is  as  fixed  by  us  or  as  finally  fixed  by  the 
board  of  review;  that  each  and  every  valuation 
of  the  property  made  by  us  is  ihe  just  and  equit- 
able value  thereof,  as  we  verily  believe. 

Read  to  the  affiant  and  subscribed  and  sworn 
to  before  me  this day  of , 18 — . 


46  wis.  i6|,  m No  assessor  shall  be  allowed  in  any  court  or 
lb' 0 place,  by  his  oath  or  testimony,  to  contradict  or 
impeach  any  affidavit  or  certificate  made  or  signed 
by  him  as  such  assessor. 

Delivery  of  Section  1064,  Statutes  of  1898.  The  assessor 
shall  on  or  before  the  first  Monday  in  August  an- 
nually, deliver  the  assessment  roll  so  completed 
and  all  the  sworn  statements  and  valuations  of 
personal  property  to  the  clerk  of  the  town, 
city  or  village,  who  shall  file  and  preserve  the 
same  in  his  office. 

clerks  to  ex-  Section  1055,  Statutes  of  1898.  Upon  receiv- 
rectnroii.nd cor  ing  such  assessment  roll  the  said  clerk  shall  care- 
fully examine  it.  He  shall  correct  all  double  as- 
sessments, imperfect  descriptions  and  other 
errors  apparent  upon  the  face  of  the  roll,  and 
strike  off  all  parcels  of  real  property  not  liable 
to  taxation.  He  shall  add  to  the  roll  any  parcel 
of  real  property  omitted  by  the  assessors  and  im- 
mediately notify  them  thereof;  and  such  assess- 
ors shall  forthwith  view  and  value  the  same  and 
certify  such  valuation  to  said  clerk,  who  shall 
enter  it  upon  the  roll,  and  such  valuation  shall  be 
final.  To  enable  such  clerk  to  properly  correct 
defective  descriptions  he  may  call  to  his  aid, 
when  necessary,  the  county  surveyor,  whose  fees 
, for  the  services  rendered  shall  be  paid  by  the 
town,  city  or  village. 

statementto  Section  1066,  Statutes  of  1898.  Upon  the  cor- 
cferk?1  county  rection  and  completion  of  the  assessment  roll,  as 
provided  in  the  preceding  section,  the  said  clerks 
shall  ascertain  and,  on  or  before  the  fourth  Mon- 
day in  August,  transmit  to  the  county  clerk  a de- 
tailed statement  of  the  aggregate  of  each  of  the 
several  items  specified  in  section  1050, 1 and  the 
valuation  of  bank  stock,  with  a statement  of  the 
number  of  acres  of  land  and  the  aggregate  value 
thereof,  and  the  aggregate  value  of  all  city  and 
village  lots  as  appears  from  the  assessment  roll. 
Every  county  clerk  shall,  at  the  expense  of  the 


Page  25. 


ASSESSMENT  LAWS. 


35 


county,  annually  procure  and  furnish  to  each 
town,  city  and  village  clerk  blanks  for  such  state- 
ments, which  blanks  shall  be  in  the  following  form  : 

STATEMENT 

Required  by  section  1066  of  the  statutes  of  1898,  showing  the  aggregate 
number  and  value  of  the  several  items  of  personal  and  real  property 

appearing  upon  the  assessment  rolls  of of , in  the  county  of 

, state  of  Wisconsin: 


Description  of  Property. 


Aggre- 

gate 

number. 


Aggre- 

gate 

value. 


1.  Horses  of  all  ages $ 

2.  Neat  cattle  of  all  ages 

3.  Mules  and  asses  of  all  ages 

4.  Sheep  and  lambs 

5.  Swine 

6.  Wagons,  carriages  and  sleighs 

7.  Gold  and  silver  watches 

8.  Pianos,  organs  and  melodeons 

9.  Value  of  bank  stock 

10.  Value  of  merchants’  and  manufacturers’  stock 

11.  Amount  of  moneys,  accounts,  bonds,  credits,  notes 

and  mortgages 

12.  Value  of  leaf  tobacco 

13.  Value  of  logs,  timber,  lumber,  ties,  poles  and 

posts,  not  manufacturers’  stock 

14.  Value  of  steam  and  other  vessels 

15 . V alue  of  real  and  personal  property  and  franchises 

of  water  and  light  companies 

16.  Number  and  value  of  all  bicycles 

17.  Value  of  all  other  personal  property 


18.  Total  value  of  all  personal  property $ 

19.  Number  of  acres  of  land  and  value  thereof  

2(U  Aggregate  value  of  city  and  village  lots 


21.  Total  value  of  real  estate $. 


, Wis., , 18—. 

I hereby  certify  the  foregoing  statement  to  be  correct,  as  appears  from 
the  assessment  rolls  above  referred  to,  which  are  now  on  file  in  this  office. 

— — Clerk. 

Section  It  67,  Statutes  of  1898.  Each  county 
clerk,  immediately  upon  receipt  of  such  state- 
ments, shall  make  an  abstract  of  the  same  and 
transmit  it  to  the  secretary  of  state  on  or  before 
the  second  Monday  in  September. 

Section  1068,  Statutes  of  1898.  Whenever  any 
town,  city  or  village  clerk  shall  have  failed  to 
transmit  any  such  statement  within  the  time 
fixed  as  aforesaid,  the  county  clerk  shall  send  a 
messenger  therefor,  who  shall  be  paid  and  the  ex- 
penses charged  back  as  provided  in  section  1015  j1 
and  whenever  any  county  clerk  shall  have  failed 
to  transmit  any  such  abstract,  within  the  time 


Abstracts  to 
be  sent  secre- 
tary of  state . 


Statement 
may  be  sent 
for. 


1 Page  59. 


36 


ASSESSMENT  LAWS. 


fixed  as  aforesaid,  the  secretary  of  state  may 
send  a messenger  therefor,  who  shall  be  paid 
and  the  expenses  therefor  charged  back  as  pro- 
vided in  section  1016. 1 


RESTORATION  OF  LOST  ASSESSMENT  AND  TAX 
ROLLS. 

New  roil,  how  Section  1068a,  Statutes  of  1898.  Whenever 

made‘  the  assessment  roll  of  any  assessment  dis- 

trict shall  be  lost  or  destroyed  before  the  second 
Monday  of  November  in  any  year  and  before  the 
tax  roll  therefrom  has  been  completed  the  as- 
sessor of  such  district  shall  immediately  prepare 
a new  roll  and  as  soon  thereafter  as  practicable 
make  a new  assessment  of  the  property  in  his 
district.  If  the  board  of  review  for  such  district 
shall  have  adjourned  without  day  before  such 
new  assessment  is  completed,  such  board  shall 
again  meet  at  a time  fixed  by  the  clerk  of  the 
town,  city  or  village,  not  later  than  the  fourth 
Monday  in  November,  and  like  proceedings  shall  be 
had,  as  near  as  may  be,  in  reference  to  such  new 
assessment  and  assessment  roll  as  in  case  of  oth- 
er assessments,  and  such  clerk  shall  give  notice 
of  the  time  and  place  of  such  meeting  of  the 
board  of  review  as  is  provided  in  section  1060. 2 
Such  new  assessment  and  assessment  roll  shall 
be  deemed  the  assessment  and  assessment  roll  of 
such  assessment  district  to  all  intents  and  pur- 
poses. In  case  the  assessor  shall  fail  to  make 
such  new  assessment  or  the  board  of  review  shall 
fail  to  meet  and  review  the  same,  or  any  assess- 
ment roll  is  lost  or  destroyed  after  the  second 
Monday  in  November  in  any  year  and  before  the 
tax  roll  therefrom  is  completed,  or  both  the  as- 
sessment roll  and  tax  roll  are  lost  or  destroyed, 
then  the  county  clerk  shall  make  out  and  deliver  a 
tax  roll  in  the  manner  and  with  like  effect  as 
provided  in  section  1084.3 

New  tax  roil,  Section  10686,  Statutes  of  1898.  Whenever  a 

how  made.  tax  rop  jn  any  town,  city  or  village  shall  be  lost 
or  destroyed  before  it  has  been  returned  by  the 
treasurer  or  sheriff  holding  the  same,  a new  roll 


1 Page  59. 

2 Page  30. 

3 Page  47. 


ASSESSMENT  LAWS. 


37 


shall  be  prepared  in  like  manner  and  with  like 
warrant  as  the  first,  and  delivered  to  such  treas- 
urer or  sheriff,  who  shall  complete  the  collection 
of  the  taxes  and  return  such  new  tax  roll  in  the 
manner  provided  for  the  original  tax  roll. 

APPORTIONMENT  OP  STATE  TAXES. 

Section  1069,  Statutes  of  1898.  The  secretary  state  board  of 
of  state,  state  treasurer  and  attorney-general  shall  assessment, 
constitute  a state  board  of  assessment.  Said  board 
shall  meet  at  the  capitol  on  the  third  Wednesday 
of  May  in  each  year.  The  secretary  of  state 
shall  prepare  and  lay  before'said  board  the  latest 
statistics  of  population,  local  valuation  of  prop- 
erty and  such  other  statistical  information  as  he 
may  be  able  to  obtain  in  relation  to  the  several 
counties  in  the  state  which  in  his  judgment  will 
assist  said  board  in  its  deliberations.  The  board 
shall  carefully  examine  said  statistics,  and  from 
all  the  sources  of  information  accessible  to  it 
shall  determine  and  assess  the  relative  value  of 
all  property  subject  to  taxation  in  each  county. 

It  shall  set  down  in  a list  all  the  counties,  oppo- 
site to  the  name  of  each  county  the  valuation 
thereof  so  determined  by  it,  which  shall  be  the 
full  value  according  to  its  best  judgment.  The 
list  so  prepared  shall  be  certified  by  the  chair- 
man and  secretary  of  said  board  as  the  sta‘e  as- 
sessment made  by  the  same,  and  be  delivered 
with  the  journal  of  the  proceedings  of  the  board 
to  the  secretary  of  state.  In  any  case  where 
such  board,  through  mistake  or  inadvertence,  has 
assessed  to  any  county  a greater  or  less  valuation 
for  any  year  than  should  have  been  assessed  to 
such  county,  said  board  shall  correct  such  error 
by  adding  to  or  subtracting  from  (as  the  case 
may  be)  the  valuation  of  such  county  as  deter- 
mined by  it  at  the  next  succeeding  state  assess- 
ment the  amount  omitted  from  or  added  to  the 
true  valuation  of  such  county  in  the  former  state 
assessment  in  consequence  of  such  error,  and  the 
result  shall  be  taken  as  the  true  valuation  of  such 
county  for  the  latter  year  and  a final  correction 
of  such  error. 

Section  1069a,  Statutes  of  1898.  Whenever  in  Application 
the  opinion  of  the  governor,  secretary  of  state  state  treasury, 
and  state  treasurer,  or  a majority  of  them,  the 


-38 


ASSESSMENT  LAWS. 


Apportion- 
ment, how 
made. 


Levy  of 
state  tax  if 
appropria- 
tions exceed 
income. 


Statement  of 

additional 

tax. 


public  interest  requires  it,  they  may  apply  the 
surplus  in  the  treasury,  or  so  much  thereof  as 
may  be  by  them  deemed  proper,  as  a portion  of 
the  state  tax  levy  in  each  year,  and  the  balance 
thereof,  after  deducting  the  amount  above  pro- 
vided for,  shall  be  apportioned  in  the  same  man- 
ner as  now  provided  for  under  the  provisions  of 
section  1070. 

Section  1070,  Statutes  of  1898.  The  secretary 
of  state  shall  annually  apportion  the  state  tax 
levied  for  the  year  and  all  other  taxes  which  he 
is  directed  by  law  to  levy  as  or  in  the  manner  of 
a state  tax  among  the  several  counties  according 
and  in  the  proportion  to  the  relative  valuation  of 
each  county  to  the  aggregate  valuation  of  the 
whole  state;  and  shall  carry  out  opposite  the 
name  of  each  county  on  the  list  aforesaid  the 
amount  of  such  taxes  apportioned  thereto  and 
thereupon;  and  on  or  before  the  fourth  Monday 
of  October  in  each  year  he  shall  certify  to  the 
county  clerk  of  each  county  the  amount  of  such 
taxes  apportioned  to  and  levied  upon  his  county, 
and  all  other  special  charges  which  he  is  required 
by  any  law  to  make  in  any  year  to  any  such 
county,  to  be  collected  with  the  state  tax.  He 
shall  then  charge  to  each  county  the  wThole  amount 
of  such  taxes  and  charges  so  assessed,  and  the 
same  shall  be  paid  into  the  state  treasury  as  pro- 
vided by  law. 

Section  1071,  Statutes  of  1898.  Whenever  it 
shall  appear  before  the  apportionment  and  certifi- 
cation of  such  state  tax,  as  above  prescribed, 
that  the  appropriations  made  by  the  legislature 
and  existing  laws  exceed  the  amount  of  state  tax 
levied  to  meet  the  expenses  of  the  year  for  which 
such  tax  was  levied,  the  secretary  of  state  shall 
levy  and  apportion  such  additional  amount  as 
may  be  necessary,  in  connection  with  the  amount 
provided  by  law  to  be  levied,  to  meet  all  autho- 
rized demands  upon  the  state  treasury  up  to  the 
time  when  the  succeeding  state  tax  will  be  due 
and  payable. 

Section  1072,  Statutes  of  1898.  In  every  such 
case  the  secretary  of  state  shall  make  a statement 
showing  the  amount  of  additional  tax  levied  as 
above  provided  and  the  estimates  upon  which  the 
same  was  based,  which  he  shall  place  on  record 
in  his  office  and  include  in  and  publish  with  his 
annual  [biennial]  report  to  the  governor. 


ASSESSMENT  LAWS. 


39 


COUNTY  APPORTIONMENT. 

Section  1073,  Statutes  of  1898  The  county  clerk  Duty  of 
shall  annually,  before  the  second  Tuesday  of  No-  count-y clerk- 
vember,  prepare  a statement  of  the  latest  statis- 
tics of  population  and  such  other  statistical  in- 
formation as  he  may  have,  and  lay  the  same,  to- 
gether with  the  statements  received  during  the 
year  from  the  several  town,  city  and  village 
clerks  in  pursuance  of  section  1066, 1 before 
the  county  board  at  their  annual  meeting 
in  November.  The  county  board  shall,  at  County  boaid 
such  meeting,  carefully  examiue  all  such  state-  £eiat!veS 
ments  and  determine  and  assess  the  relative  value  values,  etc. 
of  all  the  taxable  property  in  each  town,  city  and  iiw£i82' 
village  which  collects  taxes  independently  in  their  |2Wis.  i6§. 
county.  They  shall  set  down  a list  of  the  towns,  1S' 
cities  and  such  villages,  opposite  the  name  of 
each,  the  value  thereof  so  determined  by  them, 
which  shall  be  the  full  value  according  to  their 
best  judgment.  The  list  so  prepared  shall  be 
certified  to  by  the  chairman  and  clerk  of  said 
board  as  the  county  assessment  made  by  said 
board,  and  said  clerk  shall  file  the  same  in  his 
office  and  record  it  in  a book  therefor. 

Section  1074,  Statutes  of  1898.  The  county  county  board 
board  shall  also,  at  said  meeting,  determine  by  to  leyy  tax’ 
resolution  the  amount  of  tax  to  be  levied  in  their 
county  for  county  purposes  for  the  year,  and 
also  the  amount  to  be  raised  by  tax  in  each  town 
for  the  support  of  common  schools  therein  for 
the  ensuing  year,  which  shall  not  in  any  town  be 
less  than  the  amount  apportioned  to  such  town 
in  the  last  apportionment  of  the  income  of  the 
school  fund;  and  by  a separate  resolution,  adopted 
by  a majority  of  the  members  of  the  board  not 
prohibited  from  voting  thereon  by  section  703, 
determine  the  amount  of  tax  to  be  levied  to  pay 
the  compensation  and  allowances  of  the  county 
superintendents  of  schools  and  designate  therein 
the  cities  exempt  from  taxation  therefor;  pro- 
vided, however,  that  the  total  amount  of  county 
taxes  assessed,  levied  and  carried  out  against 
the  taxable  property  of  any  county  in  any  one 
year  shall  not  ex  eed,  in  the  whole,  three  per 
cent,  of  the  total  assessed  valuation  of  said 


1 Page  34. 


40 


ASSESSMENT  LAWS. 


Board  may 
apportion 
omitted  tax. 


70  Wis.  107. 


County  clerk 
to  apportion 
taxes  among 
towns,  etc. 

97  Wis.  565! 


Unpaid  taxes 
to  be  certified 
77  Wis.  165 


county  for  the  preceding  }rear  as  fixed  by  the 
state  board  of  equalization,  except  in  cases  where 
a larger  percentage  may  be  necessary  in  order  to 
meet  indebtedness  incurred  prior  to  March  1, 
1895. 

Section  10<5,  Statutes  of  1898.  Whenever  the 
county  board  of  any  county  shall  fail  to  appor- 
tion against  any  town,  city  or  village  thereof  in 
any  year  any  state,  county  or  school  tax  or  any 
part  thereof  properly  chargeable  thereto,  such 
county  board  shall,  in  any  succeeding  year,  ap- 
portion such  taxes  against  such  town,  city  or 
village  and  add  the  proper  amount  thereof  to  the 
amount  of  the  current  annual  tax  then  appor- 
tioned thereto. 

Section  1076,  Statutes  of  1898.  The  county 
clerk  shall  apportion  the  county  tax  and  the 
whole  amount  of  state  taxes  and  charges  levied 
upon  his  county,  as  certified  by  the  secretary  of 
state,  among  the  several  towns,  cities  and  such 
villages  as  aforesaid  therein,  according  and  in 
proportion  to  the  relative  valuation  thereof  to 
the  aggregate  valuation  of  the  whole  county; 
and  shall  carry  out  in  the  record  book  aforesaid, 
opposite  to  the  name  of  each  in  separate  columns, 
the  amount  of  state  taxes  and  charges  and  the 
amount  of  county  taxes  so  apportioned  thereto, 
and  also  the  amount  to  be  raised  as  aforesaid  for 
the  support  of  common  schools  therein,  and  the 
amount  of  all  other  special  taxes  or  charges 
apportioned  or  ordered,  or  which  he  is  required 
by  any  law  to  make  in  any  year  to  an}’  such 
town,  city  or  village,  to  be  collected  with  such 
annual  taxes;  and  within  ten  days  after  the  assess- 
ment of  values  by  the  county  board  he  shall 
certify  to  the  clerk  of,  and  charge  to,  each  town, 
city  and  such  village  the  amount  of  each  and  all 
such  taxes  so  apportioned  to  and  levied  upon  the 
same. 

Section  1077,  Statutes  of  1898.  Each  county 
clerk  shall  also,  at  the  time  of  certifying  such 
taxes,  return  to  the  clerk  of  each  town,  city  and 
such  village  a list  of  all  the  tracts  of  land  there- 
in upon  which  the  taxes  for  the  preceding  year 
remain  unpaid. 


ASSESSMENT  LAWS. 


41 


REVIEW  OF  COUNTY  BOARD’S  APPORTIONMENT. 


missioners. 
52  Wis.  628. 
59  Wis.  15. 
77  Wis.  165. 
97  Wis.  565. 


Section  1077u,  Statutes  of  1898.  The  mayor  Appoint_ 
and  common  council  of  any  city,  the  president  ment of  com- 
and  board  of  trustees  of  any  village  or  the  super- 
visors of  any  town  who  may  consider  such  city, 
village  or  town  aggrieved  by  the  action  or  decis- 
ion as  to  either  real  or  personal  property,  or 
both,  which  may  have  been  or  shall  be  made  or 
taken  under  section  1073,  may  apply  at  any  time 
within  one  year  from  the  time  when  such  action 
or  decision  was  made  or  taken  to  the  circuit  judge 
of  the  circuit  wherein  such  count}7  is  situated  for 
the  appointment  of  three  commissioners  to  review 
such  action  or  decision,  and  to  examine  and  de- 
termine what  sum  upon  the  hundred  dollars  should 
be  added  to  or  deducted  from  the  aggregate  val- 
uations of  real  or  personal  property  or  both,  as 
the  case  may  be,  as  therein  made  by  such  county 
board  in  order  to  produce  a just  relation  between 
all  the  valuations  of  real  or  personal  property, 
or  both,  in  said  county  according  as  such  city, 
village  or  town  may  be  aggrieved  as  to  real  or 
personal  property,  or  both;  but  such  commis- 
sioners shall  in  no  case  increase  the  aggregate 
valuation  throughout  the  county  of  such  prop- 
erty, real  or  personal,  or  both,  as  they  are  under 
such  application  to  inquire  into  above  the  aggre- 
gate valuation  of  the  same  property  made  by  said 
county  board.  Notice  of  such  application  shall  Notice  of  ap- 
be  given  to  the  county  board  by  service  of  such  Plication- 
notice  upon  the  county  clerk  at  least  two  weeks 
immediately  previous  to  the  time  when  such  ap- 
plication shall  be  made;  such  clerk  shall  there- 
upon send  by  mail  or  serve  personally  upon  each 
member  of  the  county  board  a copy  of  such  no- 
tice. Upon  due  proof  of  such  service  upon  the 
county  clerk  as  aforesaid,  and  upon  the  presen- 
tation of  a petition  briefly  stating  the  facts,  the 
said  judge  shall  appoint  three  discreet  freehold- 
ers, not  residents  or  owners  of  real  estate  in  said 
county,  who  shall  proceed  to  review  and  examine  commis- 
as  herein  specified,  and  shall  within  three  months  si<>ners’ duty, 
after  receiving  notice  of  their  appointment  make 
the  determination  therein  requested  and  file  a cer- 
tificate of  the  same  under  their  hands  in  the  office 
of  the  county  clerk  of  said  county.  The  valuation 


ASSESSMENT  LAWS. 


48 


sation. 


so  determined  shall  be  final  and  conclusive;  and 
in  the  assessment  and  collection  of  taxes  for  the 
next  following  year  each  town,  village  or  city  in 
said  county  shall  be  credited  with  an  amount 
equal  to  the  amount  that  it  was  charged  with  on 
any  excess  of  valuation  as  determined  by  said  com- 
missioners, and  each  town,  village  or  city  that 
has  been  charged  with  a less  amount  of  taxes  on 
account  of  an  under  valuation  shall  be  charged, 
in  addition  to  all  other  taxes,  with  an  amount 
equal  to  such  deficiency,  which  amount  shall  be 
carried  out  and  collected  as  other  taxes.  The 
said  commissioners,  before  proceeding  to  the  dis- 
charge of  their  duties,  shall  severally  take  and 
subscribe  an  oath  faithfully  and  impartially  to 
discharge  their  duties  under  these  provisions; 
Then  compen-  they  shall  be  entitled  to  receive  five  dollars  each 
for  every  day  in  which  they  shall  be  actually  em- 
ployed in  the  discharge  of  their  said  duties,  in 
addition  to  their  actual  expenses,  the  same,  with 
all  other  expenses  connected  with  the  making  of 
the  application  and  the  subsequent  proceedings, 
to  be  audited  and  allowed  as  a county  charge  by 
thecounty  board  or  by  the  circuit  judge  appoint- 
ing them,  and  when  audited  by  the  circuit  judge 
to  be  paid  in  the  same  manner  that  jurors  and 
witnesses  in  state  cases  are  paid.  And  the  cir- 
cuit judge  may  also  appoint  to  aid  said  commis 
sioners  a stenographer  when  required,  who  shall 
receive  the  same  compensation  as  is  allowed  the 
commissioners  provided  for  in  this  section  and 
shall  be  paid  in  the  same  manner.  If  the  decis- 
ion of  the  commissioners  is  adverse  to  the  city, 
town  or  village  making  the  appeal  such  city, 
town  or  village  shall  reimburse  the  county  for 
all  expenses  paid. 

Section  1077&,  Statutes  of  1898.  Before 
final  determination  by  the  commissioners 
pointed  under  the  preceding  section  upon 
valuation  which  they  are  to  examine  and  review 
they  shall  appoint  a convenient  time  and  place  in 
such  county  for  hearing  any  evidence  or  argu- 
ments, upon  the  valuations  under  review,  to  be 
offered  by  any  taxpayer  or  officer  of  any  city, 
village  or  town  in  the  county,  and  shall  give 
notice  thereof  by  mail  at  least  ten  days  before 
such  time  to  the  clerk  of  each  city,  village  or 
town  in  the  county.  The  commissioners  shall 


Notice  of  .'com 

missioners’ 

meetings. 

77  Wis.  166. 

.97  Wis.  565. 


the 

ap- 

the 


ASSESSMENT  LAWS. 


43 


attend  at  the  time  and  place  named  or  at  a time 
and  place  to  which  they  may  adjourn,  and  they 
shall  hear  any  evidence  or  arguments  from  or  on 
behalf  of  any  taxpayer  or  officer  and  shall  sit  at 
least  five  days.  They  may  adjourn  from  day  to 
day  and  from  time  to  time,  call  for  and  examine 
any  assessment  or  taxpayers  or  records  in  the 
county,  subpoena  and  swear  witnesses  and,  in 
general,  conduct  the  hearing  after  the  usual  man- 
ner of  a judicial  hearing;  but  they  shall  hear  evi- 
dence and  arguments  and  consider  the  facts  as  to 
the  valuation  of  the  property  of  specific  taxpay- 
ers only  so  far  as  in  their  judgment  such  valua- 
tion bears  on  the  just  aggregate  valuation  of  any  * 
city,  village  or  town. 

THE  TAX  ROLL. 

Section  1078,  Statutes  of  1898.  From  the  as-Howmade. 
•sessment  roll,  when  so  corrected,  the  town  clerk  34  wis.  m 
(and  the  clerk  of  each  city  or  such  village  as  afore-  67  id!  ill 
said  where  a different  course  is  not  directed  by 
its  charter)  shall  make  out  in  a book  to  be  called 
-a  tax  roll  a complete  list  of  all  the  taxable  real 
property  therein,  arranged,  except  as  herein  di- 
rected, in  regular  order  as  to  lots  and  blocks  and 
sections  and  parts  of  sections  by  the  proper  cor- 
rected descriptions;  and  having  entered  opposite, 
in  separate  columns,  the  name  of  the  person  to 
whom  assessed  before,  and  the  valuation  thereof 
ascertained  as  aforesaid  after  such  description 
and  also  a complete  alphabetical  list  of  all  per- 
sons in  his  town  having  any  taxable  personal 
property,  with  the  aggregate  valuation  of  such 
^property  ascertained  as  aforesaid,  and  the  num- 
ber of  the  school  district  in  which  it  is  'subject 
to  taxation,  set  opposite  in  separate  columns. 

Whenever  village  property  is  embraced  in  a town 
tax  roll  the  list  of  the  real  property  and  of  per- 
sons taxable  for  personal  property  as  aforesaid 
shall  be  entered  in  a continuous  part  of  the  roll 
and  the  valuations  be  separately  footed.  Public 
lands  sold  and  not  patented  and  lands  mortgaged 
to  the  state  shall  be  separately  entered  under  a 
proper  heading. 

Section  1079,  Statutes  of  1898.  Upon  receipt  Town  clerk  to 
of  the  certificate  of  the  apportionment  from  the  carryout  tax 
county  clerk  said  town  clerk  shall,  upon  a uni-  m roils. 


44 


ASSESSMENT  LAWS. 


79  Wis,  69. 


Treasurer  to 
give  bond. 

47  Wis.  223. 
63  Wis.  381. 


form  percentage,  calculate  and  carry  out  in  one 
item  opposite  to  each  valuation  in  said  tax  roll 
the  amount  required  to  be  raised  upon  such  val- 
uation to  realize  in  his  town  the  whole  amount  of 
state,  county,  school  and  other  taxes  so  certified, 
together  with  such  town  and  other  local  taxes, 
except  taxes  to  pay  judgments,  as  are  to  be 
levied  uniformly  upon  all  the  taxable  property 
in  the  town;  and  all  other  taxes,  if  any,  includ- 
ing taxes  to  pay  judgments,  in  separate  columns 
opposite  the  valuation  of  the  property  to  be 
charged.  In  an  additional  column  he  shall  enter 
opposite  each  valuation  five  per  centum  upon  the 
sum  of  all  the  taxes  charged  thereto  as  a collec- 
tion fee.  Under  the  head  of  ‘taxes  unpaid  for 
previous  year”  he  shall  enter  opposite  each  tract 
of  land  so  returned  to  him  as  aforesaid  by  the 
county  clerk  the  year  for  which  such  tax  remains 
unpaid.  He  shall  enter  upon  said  roll  a state- 
ment showing  the  several  amounts  of  taxes 
levied  upon  said  town  or  any  part  thereof  and 
for  what  purpose;  provided,  in  case  the  board  of 
supervisors  of  any  county  shall  so  order,  said 
town  clerk  shall  calculate  and  carry  out  in  sepa- 
rate items  the  several  amounts  of  taxes  as  are  to 
be  levied  uniformly  upon  all  the  taxable  prop- 
erty of  the  town  in  separate  columns  on  such 
roll,  the  form  of  which  may  be  prescribed  by 
such  county  board;  and  provided  further,  that  in 
any  town  or  village  where  the  aggregate  valua- 
tion of  said  tax  roll  amounts  to  one  million  dol- 
lars or  more  the  treasurer’s  collection  fee  to  be 
entered  opposite  each  tax  valuation  and  added  to 
the  taxes  shall  not  exceed  two  per  centum  upon 
such  tax. 

Section  1080,  Statutes  of  1898.  The  treasurer 
of  each  town,  city  or  village  shall  execute  and 
deliver  to  the  county  treasurer  a bond,1  with 


i Form  of  Bond  under  Section  1080. 

Know  all  men  by  these  presents,  that  we,  A.  B , as  principal,  and  C.  D- 

and  E.  F.,  as  sureties,  all  of , are  held  and  firmly  bound  unto  the 

county  treasurer  of  county,  in  the  state  of  Wisconsin,  in  the  penal 

sum  of  {double  amount  of  state  and  count}/  tares  apportioned  to  the  town, 

village  or  city  of ),  to  which  payment  well  and  truly  to  be  made  to 

said  county  treasurer  or  his  successor  in  office,  we  bind  ourselves,  our 
heirs  executors  and  administrators,  jointly  and  severally,  firmly  by  these 
presents 

Sealed  with  our  seals  and  dated  this day  of  — , A D.  18—. 

The  condition  hereof  is  such  that  if  the  above  bounden  A.  B.,  who  is 

town  (village  or  city)  treasurer  of  the  town  (village  or  city)  of  , in 

said  county,  shall  faithfully  perform  the  duties  of  his  office  of  treasurer, 


ASSESSMENT  LAWS. 


45 


sureties,  to  be  approved,  in  case  of  a town  treas- 
urer, by  the  chairman  of  the  town,  and  in  case 
of  a city  or  village  treasurer  by  the  county  treas- 
urer, in  the  sum  of  double  the  amount  of  state 
and  county  taxes  apportioned  to  his  town,  city 
or  village,  conditioned  for  the  faithful  perform- 
ance of  the  duties  of  his  office,  and  that  he  will 
account  for  and  pay  over  according  to  law  all 
state  and  county  taxes  which  shall  come  into  his 
hands.  The  county  treasurer  shall  give  to  said 
town,  city  or  village  treasurer  a receipt  for  said 
bond,  and  file  and  safely  keep  said  bond  in  his 
office. 

Section  1081,  Statutes  of  1898,  as  amended  by 
section  2,  chapter  335,  laws  of  1899.  Every  such 
treasurer  shall  deliver  said  receipt  to  the  clerk 
of  his  town,  city  or  village  on  or  before  the  first 
day  of  December,  and  thereupon  the  clerk  shall 
attach  to  said  tax  roll  a warrant,  substantially  in 
the  following  form: 

The  State  of  Wisconsin  to 

treasurer  of  the  town  of , in 

the  county  of 

You  are  hereby  commanded  to  collect  from  each 
■of  the  persons  and  corporations  named  in  the 
annexed  tax  roll,  and  from  the  owners  or  occu- 
pants named  of  the  real  estate  described  therein, 
the  taxes  set  down  in  such  roll  opposite  to  their 
respective  names,  and  to  the  several  parcels  of 
land  therein  described ; and  in  case  any  person  or 
corporation  upon  whom  any  such  sum  or  tax  is 
imposed,  shall  refuse  or  neglect  to  pay  the  same 
you  are  to  levy  and  collect  the  same  by  distress 
and  sale  of  the  goods  and  chattels  of  the  person 
or  corporation  so  taxed,  and  out  of  the  moneys 
so  to  be  collected,  after  deducting  your  fees,  you 


Delivery  of 
ceipt;  form 
warrant. 
TWis.  457. 

8 Wis.  182. 
31  Wis.  648. 

39  Wis.  328. 

40  Wis.  469. 
47  Wis.  216. 
58  Wis.  54 i. 

60  Wis.  256. 

61  Wis.  656. 


and  shall  fully  account  for  and  pay  over  according  to  law  all  state  and 
■county  taxes  which  shall  come  into  his  hands,  then  this  obligation  shall 
be  void;  otherwise  to  remain  in  full  force  and  effect. 

Sealed  and  delivered  in  the  presence  of : 

, [seal] 

, Iseal] 

, [seal] 


Form  of  Approval. 

I hereby  approve  the  within  bond,  both  as  to  the  form  thereof  and  the 
sufficiency  of  the  sureties. 

Dated  this day  of , 18—.  , 

Chairman  of  the  town  of (or  county  treasurer  of  the  county  of ). 


re- 

of 


46 


ASSESSMENT  LAWS. 


are  first  to  pay  to  the  treasurer  of  said  county, . 
on  or  before  the  second  Monday  in  February 

next,  the  sum  of 

for  state  taxes;  you  are  to  retain  and  pay  out  as 
town  treasurer,  according  to  law,  the  sum  of 

and  the  balance  of  said 

moneys  you  are  required  to  pay  to  said  treas- 
urer for  county  purposes,  on  or  before  the  first 
day  of  March,  by  which  day  you  are  further  re- 
quired to  make  return  to  said  treasurer  of  this 
warrant,  with  said  roll  annexed. 

Given  under  my  hand  this day 

of 18 . . . . 


, Clerk. 

The  clerk  shall  deliver  the  tax  roll,  with  said 
warrant  annexed,  to  the  treasurer,  if  he  shall 
have  duly  qualified  as  such,  on  or  before  the 
third  Monday  in  December,  and  charge  him  with 
the  town  and  local  taxes  therein. 

Ron  to  be  Section  1082,  Statutes  of  1898.  If  the  tax  roll 
dei?ieredfto  shall  have  been  delivered  to  the  treasurer  before 
before heSurer  Qualification  it  shall  be  recalled  from  him  and 
qualifies.  delivered  to  a treasurer  appointed  and  qualified 
according  to  law;  if  it  cannot  be  obtained  the 
clerk  shall  make  a new  one,  in  the  same  manner, 
directed  to  the  treasurer  so  appointed  and  quali- 
fied, upon  which  he  shall  collect  only  the  balance 
of  taxes  then  remaining  unpaid,  and  shall  demand 
and  sue  for  such  as  were  collected  upon  the  orig- 
inal roll  from  the  person  so  collecting  the  same. 
deUvereVto”  Section  1083,  Statutes  of  1898,  as  amended  by 
sheriff,  if  no  section  3,  chapter  335,  laws  of  1899.  If  the  treas- 
urer-elect shall  fail  to  qualify  as  such  or  to  file 
his  bond  with  the  county  treasurer,  in  the  man- 
ner and  within  the  time  prescribed,  and  the  board 
shall  fail  to  appoint  a treasurer,  or  the  person  so 
appointed  shall  so  fail  to  qualify  and  give  such 
bond  and  deliver  a receipt  therefor  by  the  third 
Monday  in  December,  the  clerk  shall  deliver  the 
tax  roll  and  warrant  to  the  sheriff  of  the  county, 
or  if  the  same  cannot  be  obtained  in  the  case 
mentioned  in  the  last  preceding  section,  a new 
roll  and  warrant,  made  as  aforesaid,  and  the 
sheriff  shall  execute  to  the  county  treasurer  a 
like  bond  as  required  of  the  treasurer,  and  by 
himself  or  deputy  shall  make  like  collections  and 
returns,  and  shall  be  entitled  to  the  same  com- 
pensation, and  be  responsible  to  the  same  extent 


ASSESSMENT  LAWS. 


47 


as  treasurers  appointed  by  boards,  on  all  taxes 
so  handed  over  to  him  for  collection;  and  for  the 
purpose  of  collecting  the  same  he  shall  be  vested 
with  all  the  powers  conferred  upon  the  treasurer. 

Section  1084,  Statutes  of  1898.  Whenever  any  Duty  of 
town,  city  or  village  clerk  shall  neglect  or  re-  ShSftowik 
fuse  to  make  and  deliver  the  tax  roll  and  war-  etc, clerks’ 
rant  within  the  time  required  by  law  the  county  makeand 
clerk  shall,  at  any  time  after  such  neglect  or  re-  and  warrant, 
fusal,  demand  and  summarily  obtain  the  assess- 
ment roll  for  such  year,  and  make,  in  the  same 
manner  as  required  of  the  town  clerk,  a . tax  roll 
for  such  town,  city  or  village  and  the  like  war- 
rant thereto,  and  deliver  the  same  to  the  sheriff  of 
the  county  for  collection,  who  shall  give  a like  bond 
and  have  the  power  and  proceed  as  directed  in 
the  next  preceding  section,  in  the  case  there  pro- 
vided, to  execute  such  warrant.  If  the  assess- 
ment roll  cannot  be  obtained  the  county  clerk 
may  use  a copy  thereof  if  obtainable.  If  he  can 
obtain  neither  original  nor  copy  he  shall  make 
out,  to  the  best  of  his  ability,  a tax  roll  from  the 
last  assessment  or  tax  roll  on  file  in  his  office  or 
in  the  office  of  the  county  tieasurer,  which  shall 
then  be  taken  and  deemed  conclusively  the  legal 
tax  roll  of  such  town  for  all  purposes  whatever. 

For  all  such  services  the  county  clerk  shall  be 
allowed  by  the  county  board  and  paid  from  the 
county  treasury  a reasonable  compensation,  which 
shall  be  charged  to  the  town  in  the  next  appor- 
tionment of  taxes.  The  county  clerk  shall  have 
power  to  extend  the  time  for  the  collection  of 
the  taxes  in  any  tax  roll  made  by  him  or  his 
predecessor  in  office  for  the  time,  in  the  manner 
and  with  like  effect  as  is  provided  in  sections 
1108  and  1109.’ 

Section  1085,  Statutes  of  1898.  Whenever  it  Corrections  of 
shall  be  discovered  by  any  town,  village  or  city  descripSons 
clerk  or  treasurer  that  any  parcel  of  land  has  inrolL 
been  erroneously  described  on  the  tax  roll  he 
shall  correct  such  description,  and  when  he  shall 
discover  that  personal  property  has  been  as- 
sessed to  the  wrong  person,  or  two  or  more  par- 
cels of  land  belonging  to  different  individuals  or 
corporations  have  been  erroneously  assessed  to- 


1 Sections  1108  and  1109,  Statutes  of  1898,  were  repealed  by  chapter  335, 
laws  of  1899. 


48 


ASSESSMENT  LAWS. 


Corrections  of 
assessment 
together  of 
parcels  of 
different 
owners. 


Statement  of 
corrections  to 
be  made. 


When  to  be 
made. 

10  Wis.  242. 

17  Wis.  71. 

9 Wis.  5C9. 

22  Wis.  602. 

23  Wis.  89,  590. 
25  Wis.  490. 

27  Wis.  522. 

29  Whs.  400. 

29  Wis.  560. 

30  Wis.  176. 

42  Wis.  502. 

43  Wis.  613. 

48  Wis.  567. 

49  WT is.  291. 

55  Wis.  690. 

56  Wis.  483. 

62  Wis.  536. 

63  Wis.  212. 

65  Wis.  299,  306. 

66  Wis.  523. 


gether  on  his  tax  roll,  he  shall  notify 1 the  as- 
sessor and  all  parties  interested,  if  residents  of 
the  county,  by  notice  in  writing  to  appear  at  the 
clerk’s  office  at  some  time,  not  less  than  five  days 
thereafter,  to  correct  the  assessment  roll,  at 
which  time  and  place  the  assessment  roll  shall 
be  corrected  by  entering  the  names  of  the  per- 
sons liable  to  assessment  thereon,  both  as  to  real 
and  personal  property,  describing  each  parcel  of 
land  and  giving  its  proper  valuation  to  each  par- 
cel separately  owned;  but  the  valuation  so  given 
to  separate  tracts  of  real  estate  shall  not  together 
exceed  nor  be  less  than  the  valuation  given  to 
the  same  property  when  the  several  parcels  wrere 
assessed  together.  Such  valuation  of  parcels  of 
land  or  correction  of  names  of  persons  assessed 
with  personal  property  may  be  made  at  any  time 
before  the  tax  roll  and  warrant  shall  be  returned 
to  the  county  treasurer  for  the  year  in  which 
such  tax  is  levied.  Such  valuation  or  correction 
of  names,  when  so  made,  shall  be  held  just  and 
correct  and  be  final  and  conclusive. 

Section  1086,  Statutes  of  1898.  When  the  as- 
sessment roll  shall  have  been  so  corrected  the 
clerk  shall  enter  a marginal  note  on  the  roll 
stating  when  the  correction  was  made  by  the  as- 
sessor; and  if  the  taxes  shall  have  been  extended 
against  the  property  previously  the  clerk  shall 
correct  the  tax  roll  in  the  same  manner  that  the 
assessment  roll  was  corrected,  and  extend  against 
each  tract  the  proper  amount  of  tax  to  be  col- 
lected. 


RE-ASSESSMENT  OF  TAXES.2 

Section  1087,  Statutes  of  1898.  Whenever  any 
tax  or  assessment  or  any  part  thereof  levied  on 


i Form  of  Notice  to  Correct  Assessment. 

Whereas,  the  following  described  parcels  of  land  situate  in  the  town 

C city  or  village ) of , viz. : Lot  1,  in  section  , township  No.  — — , of 

range  No.  , belonging  to  E.  F. ; and  lot  2 in  said  section,  belonging  to 

C.  D.,  have  been  erroneously  assessed  together  on  the  tax  roll  of  said 
town  (.city  or  village)  for  the  year  18—,  you  are  hereby  notified  to  appear 

at  the  office  of  the  undersigned  clerk  of  said  town  ( city  or  village)  of , 

on  the day  of , 18—,  at o’clock  in  the noon,  to  correct  said 

assessment  roll. 

Dated  this day  of  — , 18—. 

, Town  ( city  or  village ) Clerk  (or) 

Town  ( city  or  village)  Treasurer. 
To  E.  F.,  Assessor , and  C.  D.  and  G.  H. 

2 See  also  page  10. 


ASSESSMENT  LAWS. 


49 


real  estate,  whether  heretofore  or  hereafter  levied, 
shall  have  been  set  aside  or  determined  to  be  il- 
legal or  void  or  the  collection  thereof  prevented  by 
the  judgment  of  a court  or  the  action  of  the  county 
board;  or  whenever  any  town,  city  or  village 
treasurer  shall  have  been  prevented  by  injunc- 
tion from  collecting  or  returning  as  delinquent 
any  such  tax  or  assessment  in  consequence  of 
any  irregularity  or  error  in  any  of  the  proceed- 
ings in  the  assessment  of  such  real  estate,  the 
levy  of  such  tax  or  the  proceedings  for  its  col- 
lection, or  of  any  erroneous  or  imperfect  descrip- 
tion of  such  real  estate,  or  of  any  omission  to 
comply  with  any  form  or  step  required  by  law, 
or  of  the  affixing  of  a revenue  stamp  to  the  tax  cer- 
tificate, and  including  the  amount  thereof  in  the 
time,  or  the  including  of  any  illegal  addition 
with  the  lawful  tax,  or  for  any  other  cause,  then, 
if  the  real  estate  was  properly  taxable  or  assess 
able,  if  it  be  not  a proper  case  to  collect  by  a re- 
sale of  the  land,  such  tax,  or  so  much  thereof  as 
shall  not  have  been  collected  and  as  may  be  taxa- 
ble or  assessable  thereto,  may  be  reassessed  or 
relevied  upon  such  real  estate  at  any  time  within 
three  years  after  such  judgment  or  such  action 
of  the  county  board  or  the  dissolution  of  such 
injunction;  and  the  proper  town  board,  village 
board,  board  of  trustees  or  common  council  shall 
make  an  order  directing  the  same  to  be  re-as- 
sessed upon  such  real  estate,  and  the  clerk  shall 
insert  the  same  in  the  tax  roll,  opposite  such 
real  estate,  in  a separate  column,  as  an  additional 
tax,  and  the  same  shall  be  collected  as  a part  of 
the  tax  for  the  year  when  so  placed  on  the  roll. 
Any  such  school  district  tax  shall  be  so  re-assessed 
and  relevied  on  the  order  of  the  town  board;  but 
the  provisions  of  this  section  shall  not  be  con- 
strued as  conflicting  with,  limiting  or  in  any 
way  affecting  the  re  assessment  provided  for  in 
sections  1 2102?  and  1210c  of  these  statutes.1 


i Form,  of  Order  under  Section  1087. 


County  of , )oa 

Town  of  . j88. 

Whereas,  the  tax  (or  assessment)  (or  a part  of  the  tax  or  assessment), 
to-wit  (designate  the  part),  for  the  year  18— , upon  the  real  estate  herein- 
after described  has  been  set  aside  or  determined  to  be  illegal  or  void  ; or 
Whereas,  the  collection  of  the  tax  or  assessment  or  the  collection  of  a 
part  of  the  tax  or  assessment,  to-wit:  (desig  nating  it)  for  the  year  18 — , 
upon  the  property  hereinafter  described,  has  been  prevented  by  the  judg- 
ment of  the  circuit  court  for  the  county  of , entered  on  the  


4 


50 


ASSESSMENT  LAWS. 


Assessment  of 
school  district 
taxes. 


Valuation  of 
real  estate. 


Valuation  of 
property  in 
joint  district. 


VALUATION  OF  PROPERTY  IN  SCHOOL  DISTRICTS. 

Section  469,  Statutes  of  1898.  All  school  dis- 
trict taxes,  unless  otherwise  especially  provided 
by  law,  shall  be  assessed  on  the  same  kinds  of 
property  as  taxes  for  town  and  county  purposes; 
and  all  personal  property  which,  on  account  of 
its  location  or  the  residence  of  its  owner  is  taxa 
ble  in  the  town,  shall,  if  such  locality  or  resi- 
dence be  in  the  school  district,  be  likewise  taxa- 
ble for  school  district  purposes. 

Section  470,  Statutes  of  1898.  Whenever  any 
real  estate  in  any  school  district  shall  not  have 
been  separately  valued  in  the  assessment  roll  of 
the  town,  and  the  valuation  of  such  real  estate 
cannot  be  definitely  ascertained  from  such  assess- 
ment roll,  the  town  clerk  shall  estimate  the  value 
of  the  same  in  proportion  to  the  valuation  affixed 
in  said  assessment  roll  to  the  whole  tract  of 
which  such  lot  or  piece  of  land  forms  a part. 

Section  471,  Statutes  of  1898.  In  case  of  a 
joint  [school]  district  the  assessors  of  the  town, 
city  or  village  in  part  embraced  therein  shall 
meet  at  the  district  schoolhouse  on  or  before  the 
Saturday  next  preceding  the  time  fixed  for  the 
return  of  the  assessment  rolls,  and  shall  then 
compare  the  valuation  of  taxable  property  in  the 


day  of , 18 — Cor  by  the  action  of  the  county  board  of  supervisors  of 

the  county  of , taken  on  the day  of  , 18—  , (or,  Whereas, 

the  town  treasurer  of  the  town  of , in  the  county  of , has  been 

prevented  by  injunction  from  collecting  or  returning,  as  delinquent  taxes 
or  assessment  (or  part.  thereof , as  the  ease  may  be,  designating  it),  upon 
the  property  hereinafter  described,  for  the  year  18—,  in  consequence  of 
irregularity  or  error  in  (or  in  certain  of)  the  proceedings  in  the  assess- 
ment of  suchrea*  estate  or  in  the  levy  of  such  tax.  or  the  proceedings 
for  its  collection  (or  otherwise,  specifying  ihe ground,  as  in  section  1087 , 
or  from  any  other  cause,  assigning  it)  the  said  injunction  having  been 
dissolved  on  the day  of  , 18—. 

And  whereas,  the  said  real  estate  was  properly  taxable  Cor  assessable) 
and  there  remains  uncollected  of  the  tax  \or  assessment)  so  as  afore- 
said set  aside  (or  ^determined  to  be  illegal  or  void  or  the  collection 
whereof  was  prevented  by  the  judgment  of  said  court,  or  by  the  action  of 
the  county  board,  or  by  injunction,  as  aforesaid,  as  the  case  may  be),  the 
sum  of dollars,  and  the  some  cannot  properly  be  collected  by  a re- 

sale of  the  land  herein  described,  whereon  said  tax  (or  assessment)  was 
levied. 

Now,  therefore,  the  town  board  of  the  town  of , do  hereby  order 

and  detei  mine  that  said  tax  (or  assessment)  being  the  sum  of  dol- 

lars, as  aforesaid  be  reassessed  and  relevied  upon  such  real  estate  as  an 
additional  tax  for  the  year  A.  D.  18  -. 

The  said  real  estate  herein  referred  to  is  described  as  there  give  descrip- 
tion of  the  same). 

Given  under  our  hands  this day  of  , 18 — . 


, j-  Town  Board. 

[Vary  form  so  as  to  adapt  it  to  the  case  of  village  or  city  as  occasion 
may  require.] 


ASSESSMENT  LAWS. 


51 


several  parts  of  such  district  separated  by  town 
lines,  and  determine  whether  the  relative  valua- 
tion be  just  or  not;  if  considered  unjust,  they 
shall  then  determine  the  relative  proportion  of 
district  taxes  to  be  assessed  upon  the  several 
parts.  If  they  cannot  agree  upon  either  of  said 
matters,  they  shall  call  to  their  aid  the  supervisors, 
trustees  or  aldermen  of  the  several  towns,  city  or 
village  so  in  part  embraced;  if  the  assessors 
and  supervisors  cannot  determine  the  question, 
they  shall  call  to  their  aid  the  chairman  of  an 
adjoining  town,  whose  vote  shall  decide  the  con- 
troversy. The  determination,  when  made,  shall 
be  certified  in  writing  to  the  district  clerk.  If 
any  assessor  shall  refuse  or  neglect  to  act  when 
called  on  as  above  provided,  he  shall  forfeit 
twenty  dollars. 

COMPENSATION  OF  TOWN  ASSESSORS. 

Section  851,  Statutes  of  1898.  Town  assessors  Amount  of. 
shall  be  paid  such  compensation,  not  exceeding 
three  dollars  per  day,  as  may  be  allowed  them  by 
the  town  board. 

ASSESSMENTS  IN  VILLAGES. 

Section  882,  Statutes  of  1898.  In  all  villages,  How  and 
under  either  general  or  special  law,  thewheumade* 
assessor  shall  take  and  subscribe  the  oath  of  office 
required  of  town  assessors.  He  shall  begin  on 
the  first  day  of  May,  or  as  soon  thereafter  as 
practicable,  and  make  an  assessment  of  all  the 
property  in  his  village  liable  to  taxation  on  that 
day  in  the  manner  prescribed  by  law;  he  shall 
return  his  assessment  roll  to  the  village  clerk  at 
the  same  time  and  in  the  manner  in  which  the 
town  assessors  are  required  to  do.  His  compen- 
sation shall  be  fixed  by  the  village  board  at  a 
sum  not  exceeding  three  dollars  per  day.  Any 
vacancy  in  the  office  of  assessor  may  be  filled  by 
the  village  board  for  the  residue  of  the  unexpired 
term  only. 

Section  925 h,  Statutes  of  1898.  All  villages  villages  separ- 
heretofore  organized  under  the  provisions  of  this  towns°m 
chapter,1  and  all  villages  heretofore  organized 
under  any  general  or  special  law,  and  all  villages 


i Chapter  40,  Statutes  of  1898. 


52 


ASSESSMENT  LAWS. 


Apportion- 
ment of  in- 
debtedness. 


the  incorporation  of  which  shall  be  rendered 
valid  by  section  853a1  shall  be  separate  and  inde- 
pendent municipalities,  and  shall  constitute  sep- 
arate election  districts  within  tbe  meaning  of  the 
statute  relating  to  general  elections. 


SPECIAL  DUTIES  OF  ASSESSORS  IN  VILLAGES 
UNDER  THE  GENERAL  LAW. 

Section  925c,  Statutes  of  1898.  Whenever  a 
village  has  been  or  hereafter  may  be  incorporated 
from  the  territory  of  a town  in  which  there  ex- 
isted an  indebtedness  at  the  time  of  such  incorpor- 
ation, so  much  of  such  indebtedness  as  shall  be- 
come due,  or  be  required  to  be  levied  in  any  year, 
shall,  on  or  before  the  time  fixed  by  law  for  the 
annual  meeting  of  the  county  board,  be  certified 
by  the  chairman  of  such  town  to  the  county  clerk, 
who  shall  apportion  the  same  proportionately  up- 
on such  village  and  town  according  to  the  valua- 
tion of  each,  as  fixed  by  the  county  board  for 
that  year;  and  the  amount  so  apportioned  shall 


i The  section  of  the  Statutes  of  1893  referred  to  is  as  follows:  Section 
853a.  All  villages  heretofore  incorpo  ated  under  and  by  virtue  of  any 
general  act,  particularly  under  the  provisions  of  chapter  52  of  the  revised 
statutes  of  1819,  chapter  7U  of  the  revised  statutes  of  1858,  or  chapter  40  of 
the  revised  statutes  of  1878,  and  all  acts  amendatory  thereof,  and  all  vil- 
lages organized  under  special  laws  which  have  heretofore  attempted  to 
reorganize  under  any  general  law  of  this  state,  including  the  acts  above 
particularly  referred  to,  or  which  have  organized  under  such  attempted 
incorporation  and  have  acted  as  villages  in  attempted  pursuance  of  the 
acts  mentioned  or  any  general  law  of  this  state,  and  all  alterations  of 
their  boundaries  and  additions  thereto,  are  hereby  declared  to  be,  and  to 
have  been,  duly  and  lawfully  incorporated,  made  or  adopted,  and  such 
villages  shall  possess,  and  there  is  hereby  conferred  upon  them,  with  such 
enlarged  or  diminished  boundaries,  all  the  franchises,  rights,  powers, 
privileges  and  immunities  conferred  by  any  of  the  acts  above  mentioned 
to  the  same  extent  as  though  the  said  acts  had  been  fully  and  completely 
valid.  All  villages  attempted  to  be  organized  under  any  of  the  said  acts, 
but  whose  organization  shall,  for  any  reason,  have  been  incomplete,  imper- 
fect or  informal,  but  which  have  acted  as  villages  under  thj.  said  laws, 
are  also  declared  to  be  municipal  corporations  to  the  same  exteut  as  the 
villages  hereinbefore  mentioned,  and  to  have  all  the  powers,  privileges, 
franchises  and  immunities  aforesaid.  All  and  siagular  t he  acts  of  the 
said  villages,  whether  made  or  taken  by  the  electors  or  taxpayers  thereof, 
or  the  village  board  or  officers,  are  to  such  extent  hereby  legalized,  rati- 
fied and  confirmed.  All  contracts,  bonds,  grants,  conveyances  and  obli- 
gations made  or  entered  into  by  the  said  villages  are  hereby  ratified  and 
confirmed  to  the  extent  that  the  same  would  have  been  of  force  had  the 
said  acts  of  the  legislature  been  val  d and  said  organizations  regular. 
All  conveyances  aod  grants  made  to  the  said  villages  are  also  declared  to 
be  valid,  and  are  to  the  same  extent  ratified  and  confirmed.  The  action 
of  all  officers  of  the  said  villages,  judicial,  ministerial  or  otherwise,  are 
hereby  declared  valid  to  the  same  extent.  All  duties,  obligations  and 
liabilities  assumed  by  any  of  the  said  villages  and  all  causes  of  action 
existing  against  them  are  hereby  declared  valid  and  efficient  to  the  like 
extent.  All  ordinances,  regulations,  rules,  resolutions,  by-laws  and  other 
acts,  legislative  or  otherwise,  of  any  such  villages,  are  hereby  declared 
valid  to  the  exteut  above  mentioned.  And  in  all  other  respects,  whether 
herein  mentioned  or  referred  to  or  not,  the  said  villages  are  deemed  to 
be  and  to  have  been  lawfully  incorporated  and  organized,  having  the 
same  rights,  powers,  duties,  obligations  and  liabilities  as  if  the  same 
had  been  lawfully  incorporated  and  organized  as  aforesaid. 


ASSESSMENT  LAWS. 


53 


be  levied,  collected  and  paid  by  the  proper  offi- 
cers of  such  village  and  town.  If  such  village 
embrace  a portion  of  two  or  more  towns,  it  shall 
be  the  duty  of  the  assessor  of  such  village,  at 
the  time  of  making  the  assessment,  to  place  in  a 
separate  tax- roll  or  rolls,  to  be  provided  by  such 
village  for  that  purpose,  an  assessment  of  all  the 
property,  real  and  personal,  situate  or  being  by 
law  assessable,  in  that  portion  of  that  village  em- 
braced within  the  town  or  towns  so  indebted. 
Such  assessment  shall  be  laid  before  the  board  of 
review  of  such  village,  and  by  such  board  made 
to  conform  in  value'  with  the  regular  assessment 
of  such  property.  It  s^all  be  the  duty  of  the 
clerk  or  clerks  of  the  town  or  towns  so  indebted, 
immediately  after  the  adjournment  of  the  board 
of  review  in  any  such  town,  to  certify  to  the 
county  clerk  the  assessed  valuation  of  such  town 
as  fixed  by  the  board  of  review,  together  with 
the  amount  of  such  indebtedness  to  become  due  or 
required  to  be  levied  in  that  year.  It  shall  be 
the  duty  of  such  village  clerk,  immediately  after 
the  adjournment  of  the  board  of  review  in  such 
village,  to  certify  to  the  county  clerk  the  assessed 
valuation  of  such  portion  of  such  village  em- 
braced in  the  town  so  indebted,  as  fixed  by  the 
board  of  review;  and  such  county  clerk  shall  ap- 
portion the  amount  to  be  so  levied  for  that  year 
proportionately  upon  such  village  and  town ; and 
the  amount  so  apportioned  to  such  village  shall 
be  extended  upon  the  tax  rolls  against  the  prop- 
erty so  specially  assessed,  in  a separate  column, 
and  collected  and  paid  by  the  village  treasurer. 

Section  925e,  Statutes  of  1898.  Whenever  any 
village  heretofore  organized  under  any  general 
law  which,  at  the  time  when  this  act  shall  take 
effect,  shall  be  part  of  a town  or  towns  for  town 
purposes,  and  whenever  any  village  which  shall 
have  been  organized  under  any  special  law,  and 
shall  at  the  time  of  re-incorporation  under  sec- 
tion 852,  be  a part  of  a town  or  towns  for  town 
purposes,  shall  own  property  jointly  with  such 
town  or  towns,  such  property  shall  be  divided 
between  them  in  proportion  to  the  equalized 
value  of  each,  as  fixed  by  the  county  board  at  the 
first  equalization  subsequent  to  such  separation ; 
provided,  that  if  such  village  be  situated  in  two 
or  more  towns,  such  property  shall  be  divided  in 


Fixing  value 
of  property 
held  jointly  by 
town  and  vil- 
lage. 


54 


ASSESSMENT  LAWS. 


the  proportion  that  the  assessed  value  of  that  por- 
tion of  said  village  embraced  in  either  such  town, 
bears  to  the  whole  assessed  value  of  said  town 
at  the  last  preceding  assessment.  For  the  pur- 
pose of  determining  such  assessed  valuation  it 
shall  be  the  duty  of  the  assessor  to  designate,  in 
a separate  column,  the  town  in  which  all  prop- 
erty, real  or  personal,  is  situated  at  the  time  of 
such  assessment.  If  such  property  so  held  is 
real  estate,  it  shall  belong  to  the  municipality  in 
which  it  is  situated,  and  such  municipality  shall 
pay  to  the  other  its  proportion  of  the  value 
thereof,  and  if  the  boards  of  said  village  and 
town  or  towns  cannot  agree  upon  its  value,  or 
upon  the  value  of  any  indivisible  property  held 
jointly,  the  board  of  either  of  them  may,  upon 
five  days’  notice  of  the  time  and  place  given  to 
the  board  of  the  other,  apply  to  the  county  judge 
of  the  county  in  which  the  town  or  towns  and 
village  or  some  part  of  either  thereof  is  situated, 
for  the  appointment  of  three  arbitrators,  who 
shall  be  freeholders  of  the  county  and  not  resi- 
dents or  tax  payers  of  such  village  or  town,  who 
shall,  after  being  sworn  to  faithfully  perform  the 
duties  imposed  upon  them,  view  the  property  and 
appraise  and  fix  tne  value  thereof  for  the  pur- 
poses of  such  division;  and  in  case  of  personal 
property,  if  no  satisfactory  arrangement  for  the 
division  of  it  can  be  otherwise  made,  such  apprais- 
ers may  order  the  same  to  be  sold  at  public  auction 
to  the  highest  bidder,  at  such  time  and  place  as 
they  may  direct,  and  after  giving  such  public 
notice  as  they  may  prescribe;  the  village  or  either 
town  may  buy  at  such  sale.  If  tne  village  and 
town  boards  agree  upon  the  division  of  such 
property  or  a finding  is  made  by  the  arbitrators, 
they  shall  file  with  the  clerk  of  the  village  or 
town  which  shall  be  found  by  such  agreement  or 
finding  to  be  the  debtor  of  the  other,  a written 
statement,  signed  by  them  respectively,  showing 
the  amount  of  such  indebtedness,  which  shall  be 
a charge  against  such  debtor  corporation,  and 
which,  if  not  paid  otherwise,  shall  be  added  by 
the  clerk  thereof  to  the  next  tax  roll  of  such 
town  or  village  and  paid  by  treasurer  thereof  to 
the  treasurer  of  the  corporation  entitled  to  receive 
it.  It  shall  then  be  the  duty  of  the  proper  o fii 
cers  of  the  corporation  to  whom  such  payment 


ASSESSMENT  LAWS. 


55 


is  made,  to  execute  a conveyance  of  the  property 
to  which  the  town  or  village  making  such  pay- 
ment is  entitled  by  such  agreement  or  finding. 

DUriES  OP  ASSESSORS  AND  OTHER  OFFICERS  IN 
RELATION  TO  STATISTICS,  ETC. 

Section  1004,  Statutes  of  189S.  The  clerk  of 
each  town  and  city,  and  of  each  village  which 
collects  its  taxes  independently  of  the  town,  and 
the  town  clerk  of  each  town  in  which  any  village 
is  situated,  the  taxes  for  which  village  are  col- 
lected by  the  town  treasurer,  shall  annually,  at 
the  time  he  is  required  by  law  to  deliver  the  tax 
roll  to  the  town,  city  or  village  treasurer,  make 
out  and  transmit  to  the  county  clerk,  on  blanks 
furnished  by  the  secretary  of  state,  a statement 
showing  the  assessed  valuation  of  all  property 
within  his  town,  city  or  village,  and  separately 
the  amount  of  all  taxes  levied  therein  by  said 
town,  city  or  village,  including  school  district, 
highway,  street  and  sidewalk  taxes  for  the  cur- 
rent year  and  the  purposes  for  which  the  same 
were  levied;  also  a complete  and  detailed  state- 
ment of  the  bonded  and  other  indebtedness  of  his 
town,  city  or  village,  and  of  the  accrued  interest, 
if  any,  remaining  unpaid,  and  the  purposes  for 
which  said  indebtedness  was  incurred. 

Section  1005,  Statutes  of  1898.  The  county 
clerk  of  each  county  shall,  immediately  upon  the 
receipt  from  the  secretary  of  state  of  the  blanks 
and  instructions  necessary  for  carrying  out  the 
provisions  of  this  chapter  by  town,  village  and 
city  officers,  distribute  the  same  to  such  officers 
at  the  expense  of  the  county,  and  shall  annually, 
between  the  first  day  of  January  and  the  third 
Monday  thereof,  make  out  and  transmit  to  the 
secretary  of  state,  on  blanks  furnished  by  him,  a 
tabular  statement  of  the  statistics  of  valuation, 
taxes  and  indebtedness  reported  by  the  town, 
city  and  village  clerks;  and  also,  separately,  the 
assessed  valuation  of  all  the  taxable  property  in 
his  county  as  last  fixed  by  the  county  board,  the 
amount  of  all  county  taxes  levied  thereon  during 
the  preceding  year,  and  the  purposes  for  which 
the  same  were  levied  and  expended;  and  also  a 
detailed  statement  of  the  bonded  and  other  in- 
debtedness of  his  county,  of  the  accrued  interest 


Town,  city  and 
village  clerks 
to  transmit 
certain 
statistics. 


County  clerk 
to  make  re- 
turns to  secre- 
tary of  state. 


56 


ASSESSMENT  LAWS. 


Statistics  as  to 
local  taxes. 


Statistics  of 
farm  products. 


thereon,  if  any,  remaining  unpaid,  and  the  pur- 
poses for  which  such  indebtedness  was  incurred. 

Chapter  14-L  laws  of  1899,  reads  as  follows : 
Section  1.  Annually,  on  and  before  the  thirty-first 
day  of  December,  a statement  in  detail  of  all 
taxes  levied  in  each  town,  village,  city  and  county 
during  the  calendar  year,  shall  be  made  and  filed 
by  the  clerk  thereof  with  the  secretary  of  state. 

Section  2.  Any  such  clerk  failing  to  make  the 
statement  herein  provided  for  shall  forfeit 
twenty -five  dollars. 

Section  3.  The  secretary  of  state  shall  pre- 
pare and  furnish  the  blanks  for  such  statement. 

Section  4.  The  secretary  of  state  within  thirty 
days  after  this  act  shall  take  effect,  shall  call  for 
and  such  clerks  within  sixty  days  thereafter  shall 
make  such  statement  for  the  year  1898. 

Section  5.  This  act  shall  take  effect  and  be  in 
force  from  and  after  its  passage. 

Approved  April  10,  1899. 

Section  1010,  Statutes  of  1898,  as  amended  by 
chapter  -10,  laws  of  1899.  It  shall  be  the  duty  of 
the  assessor  of  each  town,  at  the  time  of  making 
the  annual  assessment  of  property,  to  collect 
statistics  in  relation  to  the  principal  farm  pro- 
ducts as  follows,  to-wit:  Of  wheat,  corn,  oats, 
barley,  rye,  flax  seed,  potatoes,  root  crops  and 
cranberries,  the  number  of  acres  devoted  to  the 
cultivation  of  each  respectively  for  the  current 
year,  and  also  the  number  of  bushels  of  each  re- 
spectively raised  in  the  preceding  year;  of  apples, 
the  number  of  acres  in  orchard,  the  number  of 
trees  of  bearing  age  the  current  year,  and  also 
the  number  of  bushels  raised  the  preceding  year; 
of  strawberries,  raspberries,  blackberries,  cur- 
rants and  grapes,  the  number  of  acres  of  each 
the  current  year,  and  the  number  of  bushels  or 
pounds  of  each  raised  in  the  preceding  year;  of 
hops,  tobacco  and  flax  fibre,  the  number  of  acres- 
the  current  year,  the  number  of  pounds  raised 
the  preceding  year;  of  cultivated  grasses,  the 
number  of  acres  the  current  year,  the  number  of 
tons  raised  the  preceding  year;  of  growing  tim 
ber,  the  number  of  acres;  of  milch  cows,  the 
number  and  value;  of  butter  and  cheese,  the 
number  of  pounds  manufactured  of  each  the  pre- 
ceding year;  of  clover  and  timothy,  the  number 
of  acres  of  each  harvested  for  seed  the  preceding 


ASSESSMENT  LAWS. 


5T 


year  and  the  number  of  bushels  of  each  obtained 
therefrom.  And  said  assessor  shall  make  dupli- 
cate certificates  of  such  statistics,  one  of  which 
he  shall  file  in  the  office  of  the  town  clerk  of  his 
town  and  the  other  with  the  clerk  of  his  county 
on  or  before  the  first  day  of  August  of  the  same 
year.  The  county  clerk  shall,  on  or  before  the 
fifteenth  day  of  August  of  each  year,  forward  to 
the  secretary  of  stale,  to  be  kept  in  his  office,  a 
certificate  of  the  aggregate  number  of  acres  and 
the  amount  of  yield  of  each  of  said  products  in 
his  county  as  ascertained  and  compiled  from  the 
certificates  of  said  assessor.  Any  person  who  Penalty  for 
shall  refuse  to  give  any  and  all  information  or  iStamaSonor 
answer  any  question  or  inquiry  relating  to  the  perform  duty, 
foregoing  matters,  and  any  assessor  who  shall 
fail  to  gather  and  report  said  statistics  shall  be 
deemed  guilty  of  a misdemeanor,  and  shall  be 
punished  by  a fine  of  not  less  than  ten  dollars, 
nor  more  than  twenty-five  dollars. 

Section  1 of  chapter  308,  laws  of  1899,  is  as  fol-  information, 
lows:  Section  1.  Chapter  46  of  the  Wisconsin  railroad?8 
Statutes  of  1898  is  hereby  amended  by  inserting 
in  said  chapter  immediately  after  section  10 10, 
four  new  sections  which  shall  be  known  and  read 
as  follows:  Section  1010a.  It  shall  be  the  duty 
of  the  assessor  in  each  assessing  district  in  the 
state  to  make  a certified  report  of  the  following 
data  concerning  all  railroads,  public,  private, 
logging,  or  other  kind  located  in  his  district, 
either  steam  or  electric,  to-wit:  name,  owner, 
operator.  Section  10106.  On  or  before  the  first 
day  of  June  of  each  year  each  assessor  shall 
transmit  such  report  to  the  railroad  commis- 
sioner at  Madison,  and  file  a copy  of  the  same 
with  the  town,  city  or  village  clerk  wherein  his 
assessing  district  is  located.  Section  1010c.  The 
secretary  of  state  is  hereby  authorized  and  in- 
structed to  procure  the  blanks  necessary  to  the 
provision  of  this  act  and  to  transmit  the  same  to 
the  several  county  clerks  of  the  state  who  shall 
immediately  transmit  the  same  to  the  several  as- 
sessors of  his  county.  Section  lOlOd.  Any  as- 
sessor neglecting  or  refusing  to  make  the  report 
provided  for  in  this  act  shall  be  punished  by  a 
a fine  of  not  less  than  fifty  dollars. 

Section  1012,  Statutes  of  1898.  Each  assessor 
shall,  when  making  the  assessment  roll  for  the 


-58 


ASSESSMENT  LAWS. 


Statistics  as 
to  exempt 
property,  when 
required. 


Statistics  as 
to  defective 
classes  of 
persons. 


year  one  thousand  nine  hundred  and  for  every 
fifth  year  thereafter,  enter  on  the  blanks  so  fur- 
nished to  him  in  regular  order,  in  the  name  of 
the  owner  if  known,  and  from  the  best  informa- 
tion he  can  obtain,  a correct  description  of  all 
real  and  personal  property  then  exempt  from  tax- 
ation in  his  town,  ward,  city  or  village  by  subdi- 
visions three,  four,  five,  thirteen,  fourteen,  fifteen, 
seventeen,  twenty,1  twenty-two,  twenty  thre a, 
twenty  six,  twenty-nine  and  thirty-two  of  section 
1038,  together  with  a statement  of  its  value,  for 
what  purpose  used,  and  the  rent,  if  any,  obtained 
therefor.  In  entering  on  such  blanks  the  right 
of  way  or  track  of  any  railroad  or  plankroad  com- 
pany it  shall  be  sufficient  to  state  its  length  in 
miles.  The  list  of  such  exempt  property,  when 
completed,  and  on  or  before  the  first  day  of  Aug- 
ust, shall  be  delivered  by  the  assessor  to  the 
county  clerk,  who,  on  or  before  the  first  day  of 
October  next  thereafter,  shall  make  duplicates  of 
each  thereof  aud  transmit  such  duplicates  to  the 
secretary  of  state  and  file  the  originals  in  his 
office. 

Section  1014,  Statutes  of  1898.  Each  assessor 
shall,  when  making  the  annual  assessment  for 
the  year  one  thousand  nine  hundred  and  five  and 
for  every  tenth  year  thereafter,  ascertain  and 
enter  upon  a blank  prepared  for  that  purpose 
and  furnished  by  the  secretary  of  state  the  name 
and  surname  in  full  of  each  deaf  and  dumb,  blind, 
insane  and  idiotic  person  in  his  assessment  dis- 
trict, the  age.  color,  sex,  occupation  and  place  of 
birth  of  such  persons,  whether  such  persons  are 
educated  or  not,  the  names  in  full  of  their  par- 
ents, the  number  of  children  of  such  parents,  and 
what  the  relation  of  blood,  if  any  existed,  between 
such  parents,  and  the  number  of  deaf  and  dumb, 
blind,  insane  and  idiotic  children  of  such  parents, 
and  return  the  same  to  the  county  clerk  at  the 
time  of  completing  the  assessment  roll  for  said 
assessment  district.  The  county  clerk  shall,  on 
or  before  the  first  day  of  September  in  said  years, 
transmit  the  same  to  the  secretary  of  state,  who 
shall  compile  and  tabulate  such  returns  and  in- 
clude a summary  statement  thereof  in  his  biennial 
report  for  said  years. 


i Subdivision  20  of  section  1038  was  repealed  in  1899. 


ASSESSMENT  LAWS. 


59 


Section  1015,  Statutes  of  1898.  If  any  town,  Returns  may 
city  or  village  clerk  shall  have  failed  or  neglected  officer’sHa- 
to  transmit  to  the  county  clerk  the  statement  re-  bmtyforex- 
quired  by  section  1001, 1 or  if  any  assessor  shall  peUb0' 
have  failed  or  neglected  to  return  the  complete 
lists  of  exempt  property,  as  required  by  section 
1012, 2 or  the  schedule  of  the  deaf  and  dumb, 
blind,  insane  and  idiotic  persons,  as  required  by 
section  1014, 3 or  to  make  and  file  with  the  county 
clerk  the  certificate  required  by  section  10 10, 4 for 
ten  days  after  the  time  he  is  required  by  law  to 
transmit  or  make  the  same,  the  county  clerk  shall 
in  either  case  send  a messenger  to  such  clerk  or 
assessor  who  has  so  failed  or"  neglected  to  pro- 
cure the  same,  and  such  messenger  shall  be  en- 
titled to  receive  three  dollars  per  day  and  ten 
cents  per  mile  for  each  mile  necessarily  traveled  in 
the  discharge  of  his  duty,  to  be  paid  out  of  the 
-county  treasury  on  the  order  of  the  chairman  of  the 
county  board  and  county  clerk.  The  amount  so 
paid  shall  be  charged  to  the  proper  town,  city  or 
village  and  added  to -and  collected  with  the  next 
county  tax  apportioned  thereto.  The  county 
clerk  shall,  immediately  after  having  sent  any 
such  messenger,  notify  the  treasurer  of  the 
proper  town,  city  or  village  of  the  amount  of  the 
expense  so  incurred,  and  such  treasurer  shall  de- 
duct such  amount  from  the  compensation  of  such 
delinquent  clerk  or  assessor. 

Section  1016,  Statutes  of  1898.  Whenever  any  county  clerk’s 
county  clerk  shall  have  failed  to  transmit  to  the  dutyTiiabiiity 
secretary  of  state  the  abstract  of  taxes  or  the  for.' ’ 
duplicate  lists  of  exempt  property,  or  the  sched-  . 
ules  of  the  deaf  and  dumb,  blind,  insane  and 
idiotic  persons,  as  required  by  sections  1005, 5 10126 
and  1014, 7 or  shall  have  failed  to  transmit  to  the 
said  secretary  the  certificate  required  by  section 
1010, 8 for  ten  days  after  the  time  he  is  required 
by  law  to  transmit  the  same,  the  secretary  of 
state  may,  in  his  discretion,  in  either  case,  send 
by  mail  or  by  a special  messenger,  or  both,  if 


1 Page  55. 

2 Page  57. 

3 Page  58. 

4 Page  56. 

6 Page  55. 

6 Page  57. 

7 Page  58. 

8 Page  56. 


60 


ASSESSMENT  LAWS. 


Statement  of 
indebtedness. 


Penalty  for 
neglect  of 
duty. 


Exemption  of 
land  on  which 
planted  from 
taxation. 


necessary,  to  such  county  clerk  to  procure  the 
same;  and  such  messenger,  when  sent,  shall  re- 
ceive three  dollars  per  day  for  his  services  and 
ten  cents  per  mile  for  each  mile  necessarily 
traveled  in  the  discharge  of  his  duty,  to  be 
audited  by  the  secretary  of  state  and  paid  out  of 
the  state  treasury;  and  the  secretary  of  state 
shall  add  the  amount  so  paid  to  the  next  state  tax 
apportioned  to  the  proper  county  to  be  collected 
and  returned  as  other  state  taxes;  and  the  county 
treasurer  shall  deduct  such  amount  from  the 
salary  of  such  delinquent  county  clerk. 

Section  10 L7,  Statutes  of  1898.  Each  county, 
city,  village,  town  and  school  district  clerk  shall,, 
whenever  required  by  the  secretary  of  state, 
furnish  to  him  a full  and  complete  statement 
showing  the  bonded  and  all  other  indebtedness  of 
bis  respective  county,  city,  village,  town  or 
school  district,  the  purposes  for  which  the  same 
was  incurred  and  all  accrued  interest,  if  any,  re- 
maining unpaid. 

Section  1019,  Statutes  of  1898.  Every  clerk 
of  any  town,  city,  village  or  school  district  and 
every  assessor  who  shall  fail  or  neglect  to  per- 
form any  duty  required  of  him  by  any  of  the 
provisions  of  this  chapter  shall,  for  every  such 
neglect  or  failure,  forfeit  not  less  than  twenty 
nor  more  than  fifty  dollars,  and  it  shall  be  the 
duty  of  the  county  clerk  to  cause  every  such  for- 
feiture to  be  prosecuted  for.  Every  county  clerk 
and  register  of  deeds  who  shall  fail  or  neglect 
to  perform  any  duty  required  of  him  by  this 
chapter  shall,  for  every  such  neglect  or  failure, 
forfeit  not  less  than  twenty-five  nor  more  than 
one  hundred  dollars;  and  it  shall  be  the  duty  of 
the  secretary  of  state  to  cause  every  such  forfeit- 
ure to  be  prosecuted  for. 

TREE  BELTS. 

Section  1469,  Statutes  of  1898.  Every  owner 
or  possessor  of  five  acres  of  land  or  more  who 
shall  successfully  grow  by  planting  with  forest 
trees,  consisting  of  the  following  kinds  or  such 
species  thereof  as  will  grow  to  the  height  of  fifty 
feet  or  more,  viz. : arbor  vitae,  ash,  balsam  fir, 
basswood,  beech,  birch,  butternut,  cedar,  black 
cherry,  chestnut,  coffee  tree,  cucumber  tree,  elm. 


ASSESSMENT  LAWS. 


61 


hackberry,  hemlock,  hickory,  larch,  locust,  maple, 
oak,  pine,  spruce,  tulip  tree  and  walnut,  tree 
belts  in  the  manner  and  form  prescribed  in  the 
next  section  shall  be  entitled  to  have  the  land  on 
which  such  tree  belts  grow  exempted  from  taxa- 
tion from  the  time  the  trees  commence  to  grow 
until  they  shall  reach  the  height  of  twelve  feet, 
and  after  they  shall  have  attained  that  height  to 
receive  an  annual  bounty  of  two  dollars  per  acre 
for  each  acre  so  grown. 

Section  1470,  Statutes  of  1898.  Such  tree  Trees,  where 
belts  shall  be  planted  on  the  west  or  south  sides  “anted? 
of  each  tract  of  land,  be  of  uniform  width  through- 
out their  entire  length,  contain  not  less  than 
eight  trees,  at  nearly  equidistance,  on  each  square 
rod  of  land,  and  be  at  least  thirty  feet  wide  for 
each  five-acre  tract,  sixty  feet  wide  for  each  ten- 
acre  tract,  and  one  hundred  feet  wide  for  each 
square  forty-acre  tract,  and  upon  all  square  tracts 
of  land  upon  two  sides  thereof.  All  tree  belts 
owned  by  the  same  land-owner  must  be  planted 
not  to  exceed  a fourth  of  a mile  apart  and  on  the 
west  and  south  sides  of  every  square  forty  acres, 

-and  shall  not  exceed  one-fifth  of  the  entire  tract 
of  land  on  which  the  same  are  planted;  provided, 
that  when  the  east  and  north  sides,  or  either,  of 
any  tract  of  land  is  bounded  by  a public  high- 
way, a tree  belt  one  rod  wide  may  be  planted 
next  to  said  highway,  although  it,  with  the  others 
on  the  west  and  south  sides,  shall  exceed  one- 
fifth  of  the  whole  tract;  and  tree  belts  may  be 
planted  on  any  other  lines  within  each  forty 
.square  acres  by  permission  of  the  assessor. 

Section  1471,  Statutes  of  1898.  The  assessor  Examination 
shall,  upon  the  application  of  the  owner  thereof,  ^eraandFto 
in  each  year,  at  the  time  of  assessing  the  person-  be  assessed, 
al  property  in  his  district,  make  a personal  ex- 
amination of  all  tree  belts  for  which  bounty  or 
exemption  from  taxation  is  claimed  and  ascertain 
whether  they  have  been  planted  as  required  in 
the  preceding  section  and  are  thriftily  growing; 
and  if  he  shall  be  satisfied  thereof  he  shall  not 
assess  the  same  for  taxation  unless  the  trees 
therein  shall  have  attained  the  height  of  twelve 
feet;  and  in  that  case  he  shall  deliver  to  the  own- 
er a certificate  that  he  is  entitled  to  an  annual 
Lounty  of  two  dollars  for  each  acre  of  such  tree 


62 


ASSESSMENT  LAWS. 


belts,!  stating  therein  the  whole  amount  of  sueb 
bounty  and  giving  a description  of  the  entire  land 
of  which  the  tree  belts  form  a part,  and  the* 
amount  of  such  bounty  shall  be  credited  by  the* 
treasurer  in  payment  of  any  taxes  assessed  on 
such  land  as  so  much  cash;  but  if  not  so  satisfied 
the  assessor  shall  assess  the  land  for  taxes  or  re- 
fuse to  grant  any  certificate  for  the  bounty,  as 
the  case  may  require;  and  if,  after  any  certificate 
for  such  bounty  shall  have  been  issued,  the  owner 
of  any  such  tree  belts  shall  suffer  the  same  to  die 
out  by  w7ant  of  cultivation  or  otherwise,  or  shall 
cut  the  same  down,  or  in  any  other  way  allow 
the  same  to  be  so  thinned  out  that,  in  the  opin- 
ion of  the  assessor,  he  ought  no  longer  to  receive 
such  bounty,  he  shall  give  the  treasurer  written 
noticei 2  thereof,  and  thereafter  no  further  bounty 
shall  be  allowed  until  such  owner  shall  again  re- 
ceive a certificate  therefor. 


i Form  of  A ssessor’s  Certificate. 

County  of , ? 

Town  of . S ss‘ 

I,  A.  JB.,  assessor  of  the  town  of , do  hereby  certify  that  H.  S.r 

owner  of  the  S.  W.  % of  the  S.  W.  xi  of  the  S.  W.  XA  of  section , in, 

township  No. , of  range  No. , in  said  town  of .containing 

ten  acres,  has  planted  on  the  west  and  south  sides  of  said  tract  tree  belts 
of  forest  trees  of  uniform  width  throughout  the  entire  length  thereof, 
consisting  of  arbor  vitae  (.or  other  kinds),  containing  not  less  than  eight 

trees,  at  nearly  equal  distance,  on  each  square  rod  of'  land,  and  being 

(not  less  than  sixt.i/  > feet  wide,  and  that  said  tree  belts  occupy  (not  to  ex- 
ceed) one-fifth,  or  two  acres,  of  the  entire  tract  of  land  on  which  the  same 
are  planted,  as  aforesaid. 

And  having  upon  the  application  of  said  H.  S.,  made  personal  exami- 
nation of  said  tree  belts  at  the  time  of  assessing  the  personal  property  in 
my  district  aforesaid,  for  the  year  18—,  and  ascertained  that  the  trees 
therein  have  been  planted  as  required  by  law,  and  have  attained  the 
heighth  of  twelve  feet,  and  are  thriftily  growing,  I hereby  certify  that  the- 
said  H.  S.  is  entitled  to  an  annual  bounty  of  four  dollars,  being  two  dol- 
lars for  each  acre  of  such  tree  belts,  to  be  credited  by  the  treasurer  in 
payment  of  any  tax  assessed  on  said  lands,  as  so  much  cash,  as  provided 
by  section  1471,  Statutes  of  1898 

Given  under  my  hand  this day  of , 18—. 

, Assessor. 


2 Form  of  Assessor’s  Notice. 


County  of , ( 

Town  of . i ss* 

To .treasurer: 

You  are  hereby  notified  that  in  the  opinion  of  the  undersigned,  assessor 

of  the  said  town  of , H S. , to  whom  a certificate  was  issued,  dated 

the day  of  — , 18—,  entitling  him  to  a bounty  for  growing  trees  upon 

his  land  described  as .ought  no  longer  to  receive  such  bounty,  «n 

account  of  his  having  suffered  the  said  trees  to  die  out  for  want  of  culti- 
vation (or  othe'  ivise ) or,  on  account  of  his  haviig  cut  the  same  down,  or 
allowed  the  said  trees  to  be  thinned  out  by  fire,  or  destroyed  by  cattle- 
running at  large, etc. 

Dated  this day  of , 18—. 


Assessor. 


INDEX, 


AFFIDAVIT — Sec.  Page „ 

assessor’s,  to  assessment  roll 1063  33 

he  cannot  impeach  1063  34 

AGRICULTURAL  SOCIETIES— 

exemption  of  property  of 1038  12,  14 


ANIMALS— See  Live  Stock. 


ANNUITY  CORPORATIONS— 

exemption  of  personal  property  of 1038  15^ 

APPEAL — 

from  apportionment  of  taxes  by  county  board 1077a-,  1077b  41,42 

APPORTIONMENT  OF  TAXES— 

by  state  board  of  assessment 1069  37 

errors,  how  corrected 1069  37 

surplus  in  state  treasury  may  be  applied  on 1069a  37 

secretary  of  state  to  certify  apportionment  to  county 

clerks  1070  38 

he  may  make  apportionment  to  meet  deficiency  in  levy....  1071  38 

by  county  officers  1073  39 

levy  of  county  and  school  tax 1074  39 

omitted  tax  may  be  apportioned 1075  40 

county  clerk’s  duty  in  apportioning  taxes 1076  40 

review  of  apportionment  by  county  board 1077a,  1077b  41-43 

expense  of  review  and  stenographer  for  commissioners...  1077a  42 

ARMORIES— 

of  national  guard  organizations,  exemption  of 1038  14 


ART  GALLERIES— See  Public  Art  Galleries. 

ASSESSMENT — See  Bank  Stock  ; Personal  Property  ; Real 


Property. 

when  to  be  made  1033  6 

rules  for  fixing  value  of  real  property 1052  26 

same  as  to  personal  property,  generally 1055  27 

of  bank  or  capital  stock  of  bank 1057  29 

previous  errors  may  be  corrected 1059  29 

review  of  1060,  1061  30,  31 

of  property  in  school  districts 469,  470  50 

of  property  in  joint  school  district,  how  made 471  50 

in  villages  ....  51, 52 

of  electric  lighting,  gas  and  water  works  plants 1037a  8 


64 


INDEX. 


ASSESSMENT  DISTRICT-  Sec.  Page. 

definition  of  the  term 1031  6 

ASSESSMENT  ROLL — 

forms  for,  to  be  furnished  assessors 1032  6 

all  non-exempt  property  to  be  entered  on 1039  18 

real  property,  to  whom  to  be  assessed 1043  20 

personal  property,  entry  of,  upon 1044  20 

description  of  real  property 1045,1046,1047  21,22 

to  give  names  of  owners  of  personal  property  with  state- 
ment of  such  property  in  each  village 1049  25 

in  other  cases  to  show  names  alphabetically 1049  25 

school  district  in  which  property  is  situated  to  be  indi- 
cated   1049  25 

number  and  value  of  items  of  personal  property  to  be  given  1050  25 

value  of  real  property,  how  entered 1052  26 

property  omitted  from,  and  not  re-assessed  may  be  entered 

for  omitted  year  1059  29 

board  of  review  may  correct  errors  in 1061  31 

corrections  in,  made  by  board  of  review,  how  entered 1062  33 

assessor’s  affidavit  to  1063  33 

delivery  of,  and  of  sworn  statements  to  town,  city  or  vil- 
lage clerk  1064  34 

to  whom  to  be  delivered  in  cities  under  general  charter..  ....  31 

same  in  other  cities  and  in  towns 1065  34 

lost  or  destroyed,  how  replaced 1068®  36 

effect  of  new  roll  1068®  36 

correction  of  erroneous  description  of  property  or  of 
owner,  or  assessment  of  parcels  of  different  owners  to 

same  person  1085  47 

record  of  such  corrections  to  be  made 1086  48 

-ASSESSORS— 

election  of,  in  cities  and  villages 1030  5 

in  villages  ....  51 

board  of,  to  act  together 1031  6 

value  of  logs,  timber,  railroad  ties  or  telegraph  poles, 

how  fixed  1040  18 

neglect  of  duty  as  to  assessment  of  leaf  tobacco,  penalty 

for  1042&  19 

to  be  furnished  with  names  and  residences  of  owners  of 

bank  stock  1051  26 

considerations  upon  which  value  of  real  estate  to  be  fixed  1052  26 

to  value  personal  property  from  actual  view  and  at  its 

cash  value  1055  27 

may  add  to  aggregate  valuation 1055  27 

may  examine  tax  payer  under  oath  as  to  amount  and  value 

of  such  property 1056  28 

and  may  call  other  persons  as  witnesses 1056  28 

liability  for  accepting  unsworn  statement  as  to  ownership 

of  moneys  and  securities  and  amount  of  indebtedness..  1056  28 

on  notice  from  clerk  that  property  has  been  omitted,  to 

view  and  value  it  and  certify  to  him 1065  34 

second  assessment  if  roll  lost  or  destroyed 1068a  36 

penalty  for  neglect  to  act  in  fixing  value  of  property  in 

joint  school  district  471  51 

-compensation  of,  in  towns 851  51 

in  villages  ....  51 

farm  products,  statistics  of,  to  be  collected,  and  certifi- 
cates filed  with  town  and  county  clerk.  1010  56 

•exempt  property,  statistics  of  classes  of,  to  be  collected 

and  returned  to  county  clerk 1012  57 


INDEX.  65 

ASSESSORS— continued.  geCt  Page. 

penalty  for  neglect  of  duty  as  to  statistics 1015  59 

for  neglect  of  duty  generally 1019  60 

examination  of  tree  belts  on  which  exemption  is  claimed..  1471  61 

special  duties  of,  in  villages ....  52-55 

to  collect  information  and  make  report  as  to  railroads...  ....  57 

BANK  OFFICERS— 

assessor  may  call  upon,  for  names  and  residences  of 

stockholders  1051  26 

Bank  stock— 

assessable  where  1042  19 

how  assessed  1051  26 

how  entered  on  roll 2044  20 

names  and  residences  of  holders  of,  to  be  given  assessors  1051  26 

valuation  of  1057  29 

BEET  SUGAR  FACTORIES— 

exemption  of  property  of 1038  15 

BENEVOLENT  ASSOCIATIONS— 

exemption  of  property  of 1038  11 

real  property  of,  assessable  to  lessee 1043  20 

BLANKS— 

to  be  furnished  assessors 1032  6 

BOARD  OF  ASSESSORS— 

to  act  together  1030  5 

BOARD  OF  REVIEW — 

how  constituted,  generally 1060  30 

in  cities  organized  under  general  charter # ....  31 

when  to  meet;  notice  of  meeting 1060  30 

place  of  meeting  in  towns 1060  30 

clerk  of  ; adjournment  and  notice  of  it 1060  30 

compensation  of  members 1060  30 

assessor’s  roll  and  statement  made  by  tax  payers,  to  be 

examined  1061  31 

may  examine  persons  upon  oath  concerning  valuation  or 

omission  of  property 1061  31 

valuation  may  be  changed 1061  31 

persons  aggrieved  by  assessment  may  be  relieved  on  evi- 
dence   1061  31 

omitted  property  to  be  added  to  roll 1061  31 

notice  to  be  given  before  valuation  increased 1061  31 

witnesses  may  be  subpoenaed  ; evidence  to  be  taken  down  1061  31 

meeting  and  proceedings  if  assessment  roll  lost  or  de- 
stroyed   1068a  36 

BOND— 

of  treasurer  as  collector  of  taxes 1080  44 

BOULEVARD  COMPANIES — 

exemption  of  property  of •••• 


O 


66 


INDEX. 


Sec.  Page. 


BUILDING  AND  LOAN  ASSOCIATIONS— 

capital  stock,  securities,  etc.,  exemption  of 1038  14 

BUILDINGS— 

upon  leased  land  are  personal  property,  when 1036  7 

BURIAL  GROUNDS,  TOMBS,  ETC.— 

exemption  of  1038  12 

CAPITAL  STOCK — See  Corporate  Stock. 

of  persons,  associations  or  corporations  engaged  in  bank- 
ing, where  to  be  assessed 1042  19 

how  such  stock  entered  on  roll 1044  20 

valuation  of  1057  29 

of  building  and  loan  associations  exempt 1038  14 

CEMETERY  ASSOCIATIONS— 

gifts  and  bequests  to,  exemption  of 1038  12 


CHURCH  PROPERTY — See  Parsonages  ; Religious  Associa- 
tions. 


CITIES— 

exemption  of  property  of 1038  11 

lands  held  by,  for  parks  exempt 1038  11 


CITY  CLERK — See  Town,  Village  or  City  Clerk. 

CITY  COUNCILS— 

may  plat  lands  owned  in  severalty  for  purposes  of  as- 


sessment, etc 10476  24 

CITY  PROPERTY — 

exempt  from  taxation 1038  11 

COLLEGES— 

exemption  of  property  of 1038  11 

of  Milwaukee  medical  college 1038  15 

CORD  WOOD — 

where  to  be  assessed  1040  18 

CORPORATE  STOCK — 

exemption  of  1038  12,  14 

of  banks,  assessable  where  1042  19 

CORPORATION— 

residence  of,  for  purpose  of  assessing  personal  property..  1041  19 

real  property  of,  how  entered  on  assessment  roll 1043  20 

for  maintaining  boulevards,  drives,  etc.,  property  of,  ex- 
empt   ....  16 


CORRECTION  OF  ERRORS— See  Errors. 


COUNTY  APPORTIONMENT — See  Apportionment  of  Taxes. 


INDEX.  67 

Sec.  Page. 

COUNTY  BOARD— 

apportionment  and  levy  of  taxes  by 1073, 1074,  1075  39,40 

proceedings  to  review  its  apportionment 1077a,  1077b  41,42 

COUNTY  CLERK— 

to  furnish  blanks,  books,  etc.,  for  assessors  and  clerks 1032  6 

authority  as  to  platting  lands  owned  in  severalty  for  pur- 
pose of  assessment,  etc 1047a  23 

to  furnish  town  and  city  clerks  with  abstract  of  state 

lands  sold  or  mortgaged 1046  22 

forms  for  statement  of  aggregate  valuation  of  property  to 

be  furnished  1066  34,35 

abstract  of  such  statements  to  be*  sent  to  secretary  of  state  1067  35 

if  statement  not  furnished,  messenger  may  be  sent  by 

county  clerk  or  secretary  of  state  to  procure 1068  35 

new  tax  roll  to  be  made  if  original  lost  or  destroyed...  1068a  36 

duty  as  to  apportionment  of  taxes 1073,1076  39,40 

to  return  to  town,  etc.,  clerk's  list  of  lands  -upon  which 

taxes  of  previous  year  not  paid 1077  40 

duty  on  application  for  a review  of  county  board’s  ap- 
portionment of  taxes 1077a  41 

to  make  tax  roll  if  town  clerk  refuses 1084  47 

certificate  of  farm  products,  etc.,  to  be  sent  secretary  of 

state  1010  56 

report  of  statistics  as  to  classes  of  exempt  property  to  sec- 
retary of  state 1012  57 

same  as  to  defective  classes 1014  58 

may  send  messenger  for  returns  of  statistics 1015  59 

neglect  of  duty,  penalty  for 1019  60 

COUNTY  PROPERTY— 

exemption  of ; exception  as  to  lands  purchased  at  tax  sales  1038  11 

COUNTY  TAXES— See  Apportionment  of  Taxes. 

DEBTS— 

what  are  personal  property 1036  7 

exemption  of  1038  12 

DEFECTIVE  CLASSES — 

statistics  concerning  deaf,  dumb,  blind,  insane  and  idiotic 

persons,  assessors  to  collect 1014  58 

returns  of,  to  be  made  to  county  clerk  and  by  him  to  sec- 
retary of  state  1014  58 

liability  of  clerks  and  assessors  for  neglect 1015  59 

DINING  CARS— 

how  taxed  ....  16 

DISTRICT  ATTORNEY— 

duty  if  false  statements  made  by  tax  payers  as  to  owner- 
ship of  personal  property 1056a  28 


68 


INDEX. 


ELECTRIC  LIGHTING  PLANTS— 

exemption  of  property  used  in  producing 1038  13 

how  assessed  1037a  8 

how  assessment  made  if  property  in  more  than  one  mu- 
nicipality   1037a  8 

assessment,  how  made  if  office,  etc.,  in  another  state 1037a  8 

how  assessed  if  not  part  of  street  railway  property ....  10 

EQUIPMENT  COMPANIES — 

what  are;  property  of,  exempt ....  17 

ERRORS— 

in  assessment  roll,  correction  of,  by  assessor 1059  29 

may  be  corrected  by  board  of  review 1061  31 

corrections,  how  made  1062  33 

town,  city  or  village  clerk  may  correct....  4 1065  34 

as  to  description  or  ownership  of  property,  correction  of ; 

notice  to  be  given 1085  47 

record  of  correction,  how  made 1086  48 

in  apportionment  of  state  taxes,  correction  of 1069  37 

EXEMPTIONS — 

property  of  United  States  and  of  state  except  lands  of 

latter  contracted  to  be  sold 1038  10 

of  county,  city,  village,  town,  school  district 1038  11 

lands  purchased  by'  counties  at  tax  sales 1038  11 

of  religious,  scientific,  literary  or  benevolent  associations  1038  11 

college  and  university  grounds 1038  11 

public  library  associations  1038  12 

of  state  and  county  agricultural  societies 1038  12 

of  fire  companies  1038  12 

of  Indians  who  are  not  citizens 1038  12 

burial  grounds,  tombs  and  monuments 1038  12 

pensions  receivable  from  United  States 1038  12 

corporate  stocks  1038  12 

debts  due  or  to  become  due 1038  12 

wearing  apparel,  portraits,  libraries,  furniture,  growing 

crops  1038  13 

provisions  and  fuel  1038  13 

personal  property  of  insurance  companies 1038  13 

railway  property  1038  13 

street  railways  operated  by  mechanical  power 1038  13 

personal  property  of  telegraph  companies 1038  14 

real  estate  of  Milwaukee  home  of  the  friendless 1038  14 

of  corporations  for  encouragement  of  industry  by  fail’s,  etc.  1038  14 

tree  belts 1038  14 

land  used  as  a park  or  monument  ground  of  military  or- 
ganization   1038  14 

national  guard  armories 1038  14 

property  used  in  manufacture  of  zinc 1038  14 

of  incorporated  Turner  societies 1038  14 

capital  stock  of  mutual  savings  fund,  loan  and  building 

associations  1038  14 

of  public  art  galleries,  conditional 1038  15 

wide-tired  wagons  1038  15 

capital  stock  or  shares  of  mutual  co-operative  associations  1038  15 

gifts  and  bequests  to  cemetery  associations 1038  12 

wide-gauged  sleighs  1038  15 


INDEX.  69 

EXEMPTIONS— continued.  Sec.  Page 

real  estate  of  Milwaukee  medical  college,  conditionally....  1038  15 

property  of  Milwaukee  orphan  asylum 1038  15 

lands  on  which  counties  hold  tax  deeds  1038  11 

personal  property  of  telephone  companies 1038  15 

property,  franchise,  etc.,  of  designated  street  railways, 

and  electric  light  or  power  plants 1038  10, 13 

beet  sugar  factories  or  plants 1038  15 

personal  property  of  trust,  annuity,  etc.,  companies 1038  15 

property  of  plank  and  toll  roads 1038  16 

property  of  title  guaranty  companies 1038  15 

property  of  park,  drive  and  boulevard  corporations ....  16 

property  of  express  companies ....  16 

property  of  sleeping  car  companies ....  16 

property  of  freight  line  companies ....  17 

property  of  equipment  companies ....  17 

statistics  as  to  classes  of  exempt  property  to  be  collected 

and  returned  to  county  clerk 1012  57 

EXPRESS  COMPANIES— 

what  are  ; exemption  of  property  of 16 

FAIR  GROUNDS— 

exemption  of  1038  12, 14 

FALSE  STATEMENT— 

intentionally  making,  to  assessor  or  board  of  review,  pen- 
alty for  1056a  28 

FAMILY  PORTRAITS — 

exemption  of  1038  13 

FARM  IMPLEMENTS— See  Sleighs  ; Wagons. 

wnere  to  be  assessed  1040  18 

FARM  PRODUCTS— 

assessors  to  collect  statistics  of 1010  56 

returns  to  be  filed  with  county  and  town  clerk 1010  56 

penalty  for  neglect  of  duty 1010  56 

FERRY  BOATS— 

are  personal  property,  when  1036  7 

FIRE  COMPANIES— 

exemption  of  property  of 1038  12 

FIXTURES— 

are  real  property  1035  7 

of  electric  lighting,  gas  and  water  works  plant,  how  as- 
sessed   1037a  8 


70 


INDEX. 


Sec.  Page. 

FORMS— 

of  notice  of  meeting  of  board  of  review  1060  30 

of  notice  of  hearing  on  change  of  valuation  of  property. .. . 1061  32 

of  assessors’  affidavit  to  roll 1063  33 

of  statement  of  aggregate  assessed  valuation  of  property 

to  be  made  to  county  clerk 1066  35 

of  treasurer’s  bond  as  collector  of  taxes 1080  44 

of  warrant  for  tax  roll  1081  45 

of  notice  for  correction  of  assessment 1085  48 

of  order  re-assessing  real  estate 1087  49 

of  certificate  exempting  tree  belt,  and  of  notice  of  its 

revocation  1471  62 

FRANCHISE— 

of  ferry  boat  is  personal  property 1036  7 

of  electric  lighting,  gas  and  waterworks  plant,  how  as- 
sessed   1037a  8 

method  of  assessing  latter  if  situated  in  more  than  one 

municipality  1037a  8 

how  assessed  if  principal  office  out  of  state 1037a  10 

such  property  subject  to  re-assessment ....  10 

FREIGHT  LINE  COMPANIES— 

what  are;  taxes  on  pi'operty  of,  how  paid ....  17 

FUEL — See  Provisions  and  Fuel. 

FURNITURE— 

exemption  of  1038  13 

GAS  LIGHTING  PLANTS— 

property  of,  how  assessed  1037a  8 

method  of  assessment  if  property  in  more  than  one  munici- 
pality   1037a  8 

how  assessed  if  office  without  state  1037a  10 

GIFTS  AND  BEQUESTS— 

to  cemetery  associations,  exemption  of 1038  12 

GROWING  CROPS— 

exemption  of  1038  13 

GUARANTEE  COMPANIES— 

exemption  of  personal  property  of 1038  15 

HOME  OF  THE  FRIENDLESS — 

exemption  of  real  estate  of  the,  in  Milwaukee 1038  14 

HOMESTEAD  ENTRIES— 

under  federal  laws,  improvements  on,  how  assessed 1037  7 


INDEX.  71 


HOUSEHOLD  FURNITURE.  See  Furniture. 

Sec,  Page. 

IMPROVEMENTS — 

on  homestead  entries  under  federal  laws  are  personal  prop- 
erty   

taxes  on,  how  collected  

1037  7 

1037  7 

INDEBTEDNESS — 

of  towns,  cities  and  villages,  returns  to  be  made  of 

1004  55 

neglect  to  make,  penalty  for 1004,1015  56,59 


secretary  of  state  may  require  local  officers  to  make  re- 
turns of 

penalty  for  neglect  

1017  60 

1019  60 

INDIANS— 

exemption  in  favor  of 

1038  12 

INSURANCE  COMPANIES— 

exemption  of  personal  property  of 

1038  13 

JOINT  SCHOOL  DISTRICTS— 

value  of  property  in,  how  determined 

KITCHEN  FURNITURE— See  Furniture. 

LAND — See  Real  Property. 

471  50 

LAND  INSPECTORS’  LIST— 

may  be  used  by  assessors  in  what  counties 

26,  27 

LEAF  TOBACCO— 

where  assessable  

10426  19 

LEASING  EXEMPT  PROPERTY— 

effect  of,  on  exemption  

1038  11 

LIBRARIES — See  Public  Library  Associations. 

private,  exemption  of 

LIGHTING  PLANTS— See  Electric  Lighting  Plants;  Gas 
Lighting  Plants. 

1038  13 

LITERARY  ASSOCIATIONS— 

exemption  of  property  of 

real  property  of,  assessable  to  lessee 

1038  11 

1043  20 

LIVE  STOCK— 

assessable  where 


1040 


18 


72 


INDEX, 


LOGS  AND  TIMBER— 

where  to  be  assessed  

value  of,  how  fixed 

are  manufacturers’  stock,  when 


Sec.  Page. 


1040 

1040 

1040 


18 

18 

18 


LUMBER— 

is  personal  property. 


1036 


MANUFACTURE  OF  ZINC — 

property  used  exclusively  for,  exempt. 


1038 


14 


MANUFACTURERS’  STOCK— 

where  assessed  

logs  and  timber  are,  when. . 


1040 

1040 


18 

18 


MERCHANTS’  GOODS — 

kept  for  sale,  assessable  where. 


1040 


18 


MILWAUKEE  MEDICAL  COLLEGE— 
exemption  of  real  estate  of 


1038 


15 


MILWAUKEE  ORPHAN  ASYLUM- 
exemption  of  property  of 


1038 


15 


MUTUAL  CO-OPERATIVE  CORPORATIONS- 
exemption  of  property  of 


1038 


15 


MUTUAL  LOAN  AND  BUILDING  ASSOCIATIONS — 
exemption  of  capital  stock,  securities,  etc.,  of 


1038 


14 


NATIONAL  GUARD— See  Armories. 


NOTICE— See  Forms. 

of  meeting  of  board  of  review  and  its  adjournment 1060  30 

assessment  not  to  be  increased  or  property  added  to  roll 

by  board  of  review  without 1061  31 

in  proceedings  to  plat  lands  for  purposes  of  assessment, 

etc 1047a,  10476  23,24 

of  meeting  of  board  of  review  to  act  on  new  assessment 

roll  1068a 

of  application  to  review  county  board’s  apportionment  of 

taxes  1077a 

of  correction  of  errors  in  assessment  roll 1085 


36 


PALACE  CARS— 
bow  taxed  . . 


16 


PARKS— 

lands  held  by  cities  and  villages  for,  exempt, 
held  by  corporations,  exemption  of 


1038 


11 

16 


INDEX  73 

Sec.  Page. 

PARLOR  CARS— 

how  taxed  ....  16 

PARSONAGES— 

exemption  of 1038  11 

PARTNERSHIP  PROPERTY — 

entry  of,  on  roll ; liability  of  partners  for  tax 1044  20 

how  entered  if  business  done  under  an  adopted  name 1044  20 

PENSIONS— 

exemption  of 1038  12 

PERSONAL  PROPERTY— 

definition  of  the  term 1036  7 

assessment  to  be  as  of  what  date 1033  6 

where  to  be  assessed  if  owner  a resident 1040  18 

if  owners  are  non-residents  or  foreign  corporations 1040  18 

what  to  be  assessed  in  district  where  located 1040  18 

change  of  location  after  May  first 1040  18 

location  of,  as  between  road  and  school  districts 1040  18 

where  to  be  assessed  if  owner  resides  on  land  in  two  or 

more  assessment  districts 1040  18 

saw  logs  and  timber  for  manufacture  here,  where  assessable  1040  18 

saw  logs,  timber,  railroad  ties,  etc.,  not  being  manu- 
facturers’ stock,  where  assessable 1040  18 

such  property  owned  by  non-resident  who  has  no  agent 

. here  1040  18 

residence  of  corporation,  where 1041  19 

bank  stock,  assessable  where 1042  19 

leaf  tobacco,  where  to  be  assessed 1042b  19 

assessable  to  the  owner  1044  20 

of  partnership,  how  entered  on  roll 1044  20 

real  property,  pipes,  meters  and  appurtenances  of  water- 
works, electric  light  and  gas  companies,  assessable  as. . 1037a  8 

what  electric  light  or  power  companies  not  within  preced- 
ing section  ....  10 

bank  stock  and  capital  stock  of  banks,  how  entered 1044  20 

assessment  to  be  made  upon  actual  yiew  at  cash  value. . 1055  27 

addition  to  aggregate  valuation  of  items  of,  allowable 

when  1055  27 

tax-payer  may  be  examined  under  oath  as  to  amount  or 

value  of 1056  28 

assessor  or  board  of  review  may  call  others  as  witnesses.  1056  28 

sworn  statement  required  as  to  amount  and  value  of  securi- 
ties and  indebtedness  to  be  deducted 1056  28 

penalty  upon  assessor  for  accepting  unsworn  statement 

and  upon  tax-payer  for  making  false  statement 1056  28 

omitted  from  previous  assessments,  may  be  assessed 1059  29 

valuation  of  bank  stock  1057  29 

PLANK  ROADS— 

exemption  of  property  of 1038  16 

PLATTING  LANDS— 

owned  in  severalty  for  purpose  of  assessment,  etc.,  pro- 
cedure if  without  city  1047a  23 

procedure  if  in  city 1047b  24 


74 


INDEX. 


PLEASURE  DRIVES— 

held  in  trust,  exempt  from  taxation 


Sec.  Page. 

16 


PROVISIONS  AND  FUEL— 
exemption  of  


1038  13 


PUBLIC  ART  GALLERIES — 

exemption  of  property  of 1038  15 

PUBLIC  LIBRARY  ASSOCIATIONS— 

endowment  funds  and  property,  exemption  of 1038  11 

PUBLIC  PARK  OR  MONUMENT  GROUND — 

owned  by  military  organization,  exemption  of 1038  14 

RAILROADS— 

what  property  exempt 1038  13 

assessors  to  collect  and  report  information  concerning. ...  ....  57 

sleeping  cars,  chair  cars,  parlor  cars,  etc.,  how  taxed. ...  ....  16 

freight  line  companies,  how  taxed ....  17 

equipment  companies,  how  taxed ....  17 


RAILROAD  TIES—  , 

assessable  where  1040  18 

value  of,  how  determined 1040  18 

REAL  PROPERTY — 

when  may  be  assessed 1033  6 

term  defined  1035  7 

swamp  lands,  when  assessable  1034  6 

where  to  be  assessed 1039  18 

to  whom  to  be  assessed  1043  20 

who  is  owner  of,  under  contract  or  certificate  of  sale  from 

state  1043  20 

of  waterworks,  electric  light  and  gas  companies,  how  as- 
sessed   1037a  8 

undivided,  of  deceased  person  1043  20 

of  corporation  1043  20 

leased  by  religious,  scientific,  literary  or  benevolent  asso- 
ciation, to  whom  assessable 1043,  1052  20,  26 

entry  of,  upon  assessment  roll 1045  21 

how,  when  in  villages 1045  21 

how,  when  tracts  so  impx*oved  as  not  to  allow  separate  val- 
uation   1045  21 

description  of,  by  plat  1045  21 

entry  of  state  lands  sold  and  of  lands  mortgaged  to  state. . 1046  22 

description  is  good  if  reasonably  certain 1047  22 

by  United  States  survey  not  insufficient,  when 1047  22 

by  reference  to  record  of  deed 1047  22 

owned  in  severalty  may  be  platted  for  purpose  of  descrip- 
tion in  assessing  and  taxing 1047a,  1047b  23,  24 

assessment  of,  if  owned  by  same  person,  not  invalid  be- 
cause lots,  etc.,  assessed  as  a whole 1048  24 

land  inspectors’  list,  use  of,  in  what  counties ....  26,27 


INDEX 


75 


REAL  PROPERTY— continued.  Sec.  Tage% 

considerations  upon  which  value  of,  fixed 1052  26 

omitted  from  previous  assessment  rolls  may  be  assessed 

for  omitted  years 1059  29 

re-assessment  of,  when  and  how  made 1087  48 

form  of  order  for 1087  49 

RE-ASSESSMENT— 

of  real  estate,  how  made  and  when 1087  48 

form  of  order  for 1087  49 

RELIGIOUS  ASSOCIATIONS— 

exemption  of  property  of 1038  11 

real  estate  of,  when  assessable  to  lessee 1043  20 

RESIDENCE— 

what  is,  of  corporation  for  purpose  of  assessing  personal 

property  1041  19 

REVIEW  OF  APPORTIONMENT  OF  TAXES — 

made  by  county  board 1077a,  10776  41,42 

SAVINGS  FUND  ASSOCIATIONS— See  Mutual  Loan  and 
Building  Associations. 

SAW  LOGS — See  Logs  and  Timber. 

are  personal  property 1036  7 

SCHOOL  DISTRICTS— See  Joint  School  Districts. 

property  of,  exempt  from  taxation 1038  11 

assessment  of  property  for  taxes  of 469,  470  50 

SCIENTIFIC  ASSOCIATIONS— 

exemption  of  property  of 1038  11 

real  estate  of,  assessable  to  lessee,  when 1043  20 

SECRETARY  OF  STATE — 

forms  of  rolls,  blanks,  etc.,  for  town  officers 1032  6 

apportionment  of  taxes  by 1070,  1071  38 

may  require  local  officers  to  make  returns  of  indebtedness  1017  60 

SECURITIES — 

of  mutual  savings  fund  or  building  and  loan  associations, 

exemption  of  1038  14 

SHIPS — See  Steamboats,  Ships  and  Vessels. 

SLEEPING  CAR  COMPANIES — 

property  of,  how  taxed 16 


76 


INDEX. 


SLEIGHS-  SM-  ra‘'e- 

exemption  of  certain  wide-gauged 1038  15 

STATE  AGRICULTURAL  SOCIETY — 

exemption  of  property  of 1038  12 

STATE  PROPERTY — 

not  subject  to  taxation,  except  lands  contracted  to  be  sold.  1038  10 

STATE  TAXES — See  Apportionment  of  Taxes. 

STATISTICS— 

of  farm  products,  assessors  to  collect 1010  56 

of  classes  of  exempt  property,  collection  of,  by  assessors. . 1012  57 

of  town,  city  and  village  indebtedness,  clerks  to  make 1004  55 

of  taxes  collected  for  local  purposes 1004  55 

as  to  defective  classes,  assessors  to  gather 1014  58 

returns,  to  be  made  to  county  clerk 1014  58 

liability  of  officers  for  not  making  returns  of 1015  59 

returns  of,  may  be  sent  for  if  officers  neglect  their  duty 1015  59 

as  to  taxes  levied  for  local  purposes ....  56 

STEAMBOATS,  SHIPS  AND  VESSELS— 

are  personal  property  1036  7 

special  method  of  assessing,  no  longer  in  force 1042a  19 

STOCK — See  Corporate  Stock. 

of  mutual  co-operate  corporations,  exemption  of 1038  15 

STREET  RAILWAYS— 

operated  by  mechanical  power,  exemption  of  property 

owned  by  and  used  in  operating 1038  13 

SWAMP  LANDS— 

when  assessable  1034  6 

TAXES — See  Apportionment  of  Taxes. 

statistics  of,  for  local  purposes,  clerks  to  make 1004  55,  56 

neglect  to  make  returns  of  statistics,  penalty 1015  59 

TAX  PAYERS— 

assessor  may  examine  under  oath 1056  27 

false  statement  by,  penalty  for 1057a  28 

TAX  ROLL— 

form  of,  to  be  furnished  clerks 1032  6 

who  to  make,  if  assessment  roll  lost,  etc 1068a  36 

new,  to  be  made  if  original  lost 1068b  36 


INDEX.  77 

TAX  ROLL— continued.  Sec.  Page. 

liow  made ; village  property  and  public  lands  sold  and  un- 
patented, how  entered 1078  43 

taxes,  how  calculated  and  carried  out 1079  43 

form  of  warrant  to  be  attached  to 1081  45 

when  to  be  delivered  to  treasurer 1081  45 

may  be  recalled  if  treasurer  has  not  qualified  or  a new 

one  made 1082  46 

delivery  to  sheriff,  when 1083  46 

how  made  if  town,  etc.,  clerk  refuses  to  make 1084  47 

entry  of  real  estate  re-assessed 1087  48 

TELEGRAPH  COMPANIES— 

exemption  of  personal  property  of 1038  14 

TELEGRAPH  POLES— 

where  to  be  assessed 1040  18 

value  of,  how  fixed 1040  18 

TELEPHONE  COMPANIES— 

exemption  of  personal  property  of 1038  15 

TIMBER— 

is  personal  property  1036  7 

TITLE  GUARANTY  COMPANIES— 

exemption  of  property  of 1038  15 


TOBACCO — See  Leaf  Tobacco. 


TOLL  BRIDGES— 

are  personal  property 1036  7 

TOLL  ROADS— 

exemption  of 1038  16 

TOOLS  AND  MACHINERY— 

assessable  where  1040  18 

TOWN,  VILLAGE  OR  CITY  CLERK— 

examination  of  and  correction  of  errors  in  assessment  rolls  1065  34 

exempt  property  may  be  stricken  off 1065  34 

property  omitted  may  be  added 1065  34 

defective  descriptions  may  be  corrected 1065  34 

detailed  statement  of  aggregate  valuation  to  be  made  to 

county  clerk  1066  34 

is  clerk  of  board  of  review 1060  30 

notice  of  meeting  of  that  board  1060  30 

notice  of  meeting  to  act  on  new  assessment  roll 1068a  36 

directions  as  to  making  tax  roll 1078,1079  43 


78 


INDEX. 


TOWN,  VILLAGE,  OR  CITY  CLERK -continued.  aec.  Page. 

errors  as  to  description  or  ownership  of  property,  etc., 

correction  of;  notice  to  be  given 1085  47 

record  of  correction,  how  made 1086  48 

returns  to  county  clerk  of  assessed  valuation  of  property, 
and  purposes  for  which  taxes  levied,  also  public  indebt- 
edness   1004  55 

penalty  for  neglect  1004  55,  56 

statement  of  indebtedness  to  be  made  to  secretary  of  state.  1017  60 

neglect  of  duty,  penalty  for 1019  60 

TOWN  PROPERTY— 

exempt  from  taxation 1038  11 

TOWNS — 

villages  separate  from 925 h 51 

TREASURER— 

bond  of,  as  tax  collector 1080  44 

receipt  for  bond  to  be  filed 1080  45 

TREE  BELTS— 

exemption  of  1038,  1469  14,  60 

examination  of,  by  assessor  if  exemption  claimed 1471  61 

certificate  of  exemption  may  be  revoked 1471  61 

form  of  certificate,  and  of  notice  of  its  revocation 1471  62 

TRUST  COMPANIES— 

exemption  of  personal  property 1038  15 

TURNER  SOCIETIES — 

property  of  incorporated,  exempt 1038  14 

UNITED  STATES— 

property  of,  exempt 1038  10 

UNITED  STATES  PENSIONS — See  Pensions. 

UNIVERSITIES— 

exemption  of  property  of 1038  11 

VALUATION — See  Bank  Stock ; Board  or  Review ; Capital 
Stock  ; Personal  Property  ; Real  Property. 

VESSELS — See  Steamboats,  Ships  and  Vessels. 


VILLAGE  CLERK-—See  Town,  City  or  Village  Clerk. 


INDEX.  79 

See.  Page. 

VILLAGES — 

property  of,  exempt  from  taxation 1038  11 

election  of  assessors  in 1030  5 

same  under  general  law. ; ....  51,  52 

property  in,  how  entered  on  roll 1049  25 

separate  from  towns  ....  51 

special  duties  of  assessors  in  such  villages ...  52-54 

WAGONS— 

exemption  of  wide  tired 1038  15 

WARRANT— 

form  of,  to  be  attached  to  tax  roll 1081  45 


WATER  CRAFT — See  Steamboats,  Vessels,  etc. 


WATER  WORKS  PLANTS— 

how  assessed  1037a  8 

franchises,  lands,  etc.,  of,  personal  property 1037a  8 

how  assessed  if  office  not  in  state 1037a  8 

WEARING  APPAREL — 

exemption  of 1038  13 

WITNESSES— 

assessor  may  call,  to  testify  to  value  of  personal  prop- 
erty   1056  28 

board  of  review  may  compel  attendance  of 1061  31 

ZINC— 

Property  used  exclusively  for  manufacturing,  exempt....  1038  14 


